According to Miguel Delaney of The Independent, the coaching staff at the Camp Nou believe Eriksen would be perfect for Barcelona's style of play, and the Catalan giants have started the process of trying to snap him up.
Delaney added Barcelona could be forced to go beyond the £100 million mark if they want to convince Spurs to part with one of their finest talents.
Barca need to bolster their attacking ranks after Neymar's departure to Paris Saint-Germain for £200 million. Liverpool released a statement on Friday in an attempt to ward them off Coutinho, per Squawka:
Denmark international Eriksen is an obvious alternative target as he has, like Coutinho, impressed immensely with his creativity and dynamism in the Premier League over the past few seasons.
The 25-year-old has thrived at White Hart Line under manager Mauricio Pochettino, netting 14 goals since the start of the 2015-16 campaign and providing a whopping 28 assists, per WhoScored.com.
His link-up play is fantastic, and he is also not afraid of attempting the spectacular:
As such, Spurs would be loath to let him go.
The north London outfit have not added to their squad this summer, but they have also kept together the core group of excellent young players who produced arguably the best football in the Premier League last season.
Of Pochettino's key starters from last term, only Kyle Walker has been sold—to Manchester City for £53 million—and even then, he had fallen out with the manager, per The Independent's Jack Pitt-Brooke.
Spurs are clearly confident they can challenge for the Premier League title with largely the same squad they had last season.
Eriksen is a crucial part of that group, and likely only an astronomical bid from Barca would tempt Tottenham into selling him.