The Tigers are said to be aware of Spurs' interest, along with a number of other Premier League clubs, but don't feel under any pressure to sell Bowen - who has once again shone this season in the Championship.
Mauricio Pochettino's side are known to be interested in increasing their pool of young homegrown talent, having attempted to sign Aston Villa's Jack Grealish over the summer. A move failed to materialise though, and with Grealish now committed to Villa Park until 2023, it's believed that Bowen has been lined up as a more than credible alternative.
With James Maddison joining Leicester from Norwich City for £24m last summer to great success, that deal is looked at as a marker for Championship clubs now looking to sell their talents to Premier League clubs; hence Hull's £20m minimum valuation of their winger.
Bowen has a year-long extension option in his contract, effectively giving him three-and-a-half year's left on his current Hull deal - which also helps add to the expected transfer fee.
Although Spurs have space for a homegrown player in their Premier League squad, Pochettino is said to prefer the sale of an unwanted first team player before introducing any new talent.
The club will listen to offers including loans, for the likes of Georges Kevin Nkoudou, Vincent Janssen and Fernando Llorente - but they may struggle to find suitors given the players high wages.
Source : 90min