Spurs are still believed to be in the market for a central midfielder.
The report claims that Spurs have launched a €26 million bid (£18.8 million at current rates) and are now front-runners for the Belgian international.
It also claims that Milan is the player’s preferred destination, but it’s unclear whether they will be able to match the sizeable fee offered by the North London club.
Spurs’ need for an experienced central midfielder is clear despite the recent emergence of centre-back-cum-midfield general Eric Dier.
The 21-year old has been a standout for Spurs so far in his new role but neither of his partners Nabil Bentaleb or Ryan Mason have looked particularly commanding.
Witsel is more of a box-to-box midfielder than a dedicated destroyer and could form a dynamic-looking double pivot alongside the sitting Dier.
The Belgian is more than capable of putting a defensive shift in but has much more to his game and chips in with his fair share of goals and assists, as evidenced by his 68 career goals to date.
If Tottenham's interest is genuine, it would also suggest that Mauricio Pochettino is happy for Dier to be the club's main defensive midfielder for the season and would mean a move for want-away Southampton midfielder Victor Wanyama is unlikely.
Fresh off the signing of Heung-Min Son, the capture of Axel Witsel would be a major coup for Spurs and would be the type of high-profile arrival to bring a bit of buzz back to the Lane, following an indifferent start to the season.