The two Premier League sides are both interested in the star, who has tallied up eight goals so far this season.
Berahino has previously been linked with a £23million transfer to Anfield during the upcoming transfer window, with gaffer Brendan Rogers wanting to increase his sides striking options.
It is now that that West Brom would be willing to let the 21 year old go for just £14million due the to strikers desire to move on from the Midlands.
Aswell as Liverpool, it is understand Spurs are also keen on a move for the England Under-21 star.
