According to Andres Riquelme of Paraguayan radio station Futbol a lo Grande (h/t the Mirror's Liam Prenderville), Spurs are interested in recruiting the 24-year-old, but it is unclear whether they are willing to pay the £22.1 million fee required to secure his signature.
It's said Arsenal have also been linked with a move for Almiron, but Tottenham are ahead of them in the queue.
The No. 10 has been one of Major League Soccer's top performers this year, having contributed 12 goals and 13 assists for Atlanta in 32 appearances.
His creativity has been unrivalled in the United States this season:
ESPN's Matteo Bonetti is among many the 24-year-old has impressed with his performances:
Almiron seems like he could be ready to make the step up, though it will require a significant investment on Spurs' part if they are to snap him up.
Amid speculation linking him with an £11 million move to Arsenal, Atlanta United President Darren Eales told 92.9 The Game earlier in October that "it would have to take at least triple that for me to even get out of bed and think about any bids for Almiron" (h/t Metro).
The club is perhaps preparing for the Paraguay international's departure, though, as Atlanta have signed River Plate's Gonzalo Martinez, according to TNT Sports LA (h/t football writer Kristan Heneage):
Kristan Heneage @KHeneage
You'd have to imagine the arrival of Pity Martinez signals the departure of Miguel Almiron to Europe. Credit to Atlanta, it takes confidence to play with such big numbers (by MLS standards) and it makes me wonder if more clubs will consider investing in a big money prospect. https://t.co/6jmjU0dVQJ
That could free up Almiron to join Spurs or another club in January.
As impressive as he has been in MLS, it will always be something of a gamble to recruit from there, particularly if a club pays the price Eales wants for him.
If Atlanta aren't prepared to budge on their valuation, his suitors will need to assess their confidence in his ability to adapt to the higher demands of European football.