The London-based club, Spurs, had made a £50 million offer for the Ghana international, but it has been turned down by West Ham.
It is understood that Kudus' contract includes an £85 million buyout clause, which is set to expire this summer.
As a result, Kudus has indicated that he is open to leaving West Ham and exploring other options.
Meanwhile, talks between Spurs and West Ham are ongoing, with Chelsea also keeping a close eye on the situation.
West Ham's management is willing to sell Kudus this summer in order to enhance manager Graham Potter's transfer budget.
