Manchester United appear to be the favourites after reports emerged on Saturday stating the Blues are bracing themselves for a mega bid from their Premier League rivals after turning down Barcelona's £50million approach.
Willian was a regular in Antonio Conte's Chelsea side last season, making 55 appearances in all competitions, but reports of a fall out behind the scenes were rife.
The 29-year-old scored 13 goals and assisted a further 12, which included a brace of both in the 4-0 victory over Qarabag Agdam in the Champions League.
Now reports claim that Spurs along with European giants Bayern Munich and PSG are all in the market, but are considered longshots to make a move in this transfer window.
Spurs boss Mauricio Pochettino would love to sign Willian, but it remains to be seen if he could match the £50million valuation and he looks set to move elsewhere.