Top clubs from Saudi Arabia are interested in a number of Premier League stars this summer, and Son has become the latest high-profile name to be approached over a move.
The source said Son has been offered a four-year contract worth €30m per season. There is some optimism within the Saudi Pro League side that the 30-year-old could be tempted to join Al Ittihad, who are on the brink of agreeing to a deal to sign Chelsea midfielder N'Golo Kante and have already signed former Real Madrid talisman Karim Benzema.
However, they face a difficult task in pursuing a deal, as sources have told ESPN that Spurs would not be interested in listening to an approach if a formal bid is made as expected. Son's representatives did not immediately respond when contacted by ESPN.
Son's current Tottenham deal expires in 2025, and he remains a hugely important player for the club, having scored 145 goals in 371 games since joining from Bayer Leverkusen in the summer of 2015.