Talks have been ongoing with Inter Milan over a £17.5million transfer with the Italians still to agree structure of the deal.
Barcelona, who were initially interested in taking Eriksen on a free in the summer, have now entered the fray to sign him this month.
The Danish playmaker is out of contract in north London this summer and has been keen on leaving during January.
Eriksen has made 27 appearances for Spurs so far this season but scored only three times during a turbulent campaign for the 2019 Champions League finalists.