Alli is regarded as one of the best young talents in the country after catching the eye at MK Dons over the last 18 months.
The 18-year-old, who made his debut in November 2012, made 37 appearances in all competitions last season, scoring seven goals and providing four assists.
The likes of Manchester City, Manchester United, Chelsea, Arsenal and Liverpool are all tracking Alli and are expected to firm up their interest in the attacking midfielder this summer.
Dons boss Karl Robinson accepts that Alli will move on at some point in the future and, although he hopes to keep hold of the midfield dynamo for a little longer, he knows a big-money offer will be hard to turn down.
"I am desperate to keep him if I am honest as I want to build a team around him and, if we keep him, we will undoubtedly be a better side with him than without him," Robinson told Sky Sports.
"The boy is a very gifted individual and I think that has been proven in what he has done so far.
"At 17 his stats were through the roof and he is a good kid as well as being a perfect athlete.
"There's been a lot of interest in him and a few things have come up, but it would be unfair of me to talk about the clubs who want him.
"Everyone knows his talent and I have no doubt he will be a fantastic player for a top club when he fulfils his potential.
"I work with him every day and he is the best youngster I have ever worked with and, if some Premier League clubs want him, they will have to meet our value of Dele.
"From a selfish perspective I don't want to sell him, but there will be a day that we have to as we won't stand in the boy's way to progress.
"When that day comes everyone at the club can be very proud that they delivered a gifted young player who can achieve anything he wants."