The 26-year-old came close to move to North London last summer after Spurs activated a hidden £60 million release clause in his Forest contract.
Gibbs-White ultimately stayed at Forest, however, going on to score 18 goals and provide seven assists in his 53 games.
According to journalist Miguel Delaney, Tottenham have reignited their interest in the attacking midfielder ahead of the summer window.
Writing in his newsletter, Delaney said: “Tottenham Hotspur, meanwhile, are currently seen as strong favourites for Marcos Senesi. There is also revived interest in Morgan Gibbs-White. You would have to wonder about Evangelos Marinakis’s reaction to that.”
