Spurs tried to land the Egyptian last summer after impressing when Basel played Spurs in the Europa League but Chelsea pounced first after an impressive display in the CL against them.
Salah was signed by Mourinho but has never really broke into the squad. Daniel Levy will be hoping to get his man for less than £12m.
Should Chelsea look to January as an opportunity to strengthen their squad they would listen to offers for Salah.
Spurs will also turn their attention to West Brom striker Berahino. Pochettino has been keeping tabs on the West Brom and England u21 star and wants to make a move for the striker before he attracts more interest from other clubs.
Berahino is emerging as a hot talent and Spurs would need to bid in excess of £20m if the striker keeps scoring this side of Christmas.