The pacey youngster looks set to to become Spurs' latest summer signing.
The report claims that a 13 million euro (£10.9 million) deal has been agreed for the 21-year-old and that the move to Spurs will be finalised next week.
Hamburg matched Tottenham’s offer, according to the report, but the player has opted for White Hart Lane instead.
N’Koudou only joined Marseille from Nantes last summer but his performances last season attracted attention across Europe and with Marseille’s need to raise funds, it appears his stay will be a short one.
N’Koudou is a rapid wide man with an eye for goal – he managed 10 goals and five assists in 38 appearances last season – but he remains undoubtedly a raw prospect.
If the deal goes through, it is a strikingly similar one to that of Clinton N’Jie’s last year and could call into question the futures of a few of Tottenham’s current attacking crop.
Would N'Koudou be a good signing for Spurs?