Spurs, though, are keen to bring in a left-back to compete for minutes with Destiny Udogie, who is currently sidelined with a hamstring injury.
In Udogie’s absence, the versatile Djed Spence has stepped in ably as cover, but with Thomas Frank viewing him as a right-back, the Dane is keen to bring in a more natural deputy on the left.
Souza is a Brazilian youth international, regarded as one of the brightest talents to come out of Santos’ famed academy in recent years.
With quick feet and a burst of pace, Souza likes to drive centrally with the ball to open up space for his team-mates.
His style of play draws some similarities to the role Spence plays in possession for Spurs, while his ability to cross early and decisively makes him an unpredictable presence in the final third.
Souza, who Santos are adamant they want to keep in January, would undoubtedly need time to adapt to the physicality of the Premier League.
Frank has said that Spurs are assessing both short and long-term options in January, and Souza would be unlikely to come straight into the fold, especially with Udogie expected back before the end of the month.
It is unclear whether Spurs will return with a second bid for Souza after reports of their opening offer from The Athletic, but they remain in the market for a left-back and are expected to be busy in the January transfer window.