The Spanish defender is one of four senior players that Antonio Conte left out of the squad for Spurs’ pre-season tour to South Korea.
He, along with Harry Winks, Giovani Lo Celso and Tanguy Ndombole are four players who are expected to leave this summer, and Sevilla are now looking to pounce, according to Sportsmail.
The 25-year-old previously played for the Spanish side while on loan from Real Madrid in the 2019/20 season, winning the Europa League in his time there.
He joined Spurs the following summer and has been a regular, playing 67 games. His time in North London has also seen him break into the Spanish national team, making six appearances since his debut in 2020.
However, the arrival of Ivan Perisic from Inter Milan has increased his likelihood of starting and may be a factor in his being linked with a move away from North London.
The La Liga side are currently in talks to loan Ludwig Augustinsson to Aston Villa and see Reguilon as an upgrade.
The 28-year-old Augustinsson, who has 46 caps for Sweden, will provide cover and competition for Villa’s Lucas Digne.