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He has made 23 appearances and scored three goals in the Premier League this season as Palace find themselves 12th - three points above Tottenham in 14th.
Spurs are not expected to increase their bid for the 24-year-old in this window.
Palace turned down four bids from Newcastle for Guehi in the summer, with the final offer worth up to £65m.
Chelsea are also understood to have Guehi on a list of defensive targets, despite selling him to Palace for £18m in 2021.
Palace have just three fit centre-backs after Trevoh Chalobah was recalled from his loan spell by Chelsea and Chadi Riad sustained a long-term knee injury.
The club looked into signing Portugal's Tiago Djalo, but they needed Juventus to recall the 24-year-old from his loan spell at Porto before he could join the Eagles.
Meanwhile, injury-hit Spurs are in the search of defensive reinforcements despite pipping Wolves to the loan signing of Lens defender Kevin Danso on Sunday.
Romanian centre-back Radu Dragusin sustained a knee injury in their Europa League win over Elfsborg on Thursday to join Cristian Romero and Destiny Udogie on the injury list.
There are reports Spurs have looked at other central defenders, including Chelsea's Axel Disasi and AC Milan's Fikayo Tomori.
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