Argentine outlet El Intransigente has published two reports claiming Spurs are monitoring the 19-year-old and could consider an offer, though no bid or formal contact has been made.
Tottenham joins a growing list of Premier League suitors that already includes Brighton, Manchester City and Aston Villa, all of whom have been mentioned in connection with Flores over the past couple of months.
The recurring nature of the links makes any single report worth treating cautiously, but Spurs' interest does have a logical basis from a squad-planning perspective.
With Richarlison expected to depart, and Dane Scarlett, Will Lankshear and Mason Melia all out on loan or having left the club, Tottenham currently lack an obvious young centre-forward developing behind first-team options Dominic Solanke and Omar Marmoush, both of whom are closer to 30 than 20.
Flores is not exclusively a striker, having played plenty of senior minutes from the right, which would make him more of a long-term attacking project than an immediate successor to anyone currently at the club — another reason a move in 2027 would make more sense than one now.
His progress at club level has been hard to miss regardless of the transfer noise: now a regular starter under manager Rodolfo Arruabarrena, he has scored twice and set up another in his first 11 senior appearances, having previously contributed 19 goals and five assists in 51 games for Boca's reserve side.
Boca themselves would prefer to keep hold of their prospect, who is contracted until December 2029 and clearly rated highly by his current manager. Reports have put a release clause in that deal at around €13m (£11.3m), a figure that could yet tempt one of his growing list of admirers — Brighton and Porto are also said to be watching him — into testing Boca's resolve before too long.