Having hit nine goals and five assists in his one season with Marseille, the former Nantes talent was seen as a potentially exciting addition, offering major pace out wide.
However, Nkoudou has barely featured for Spurs, starting just one game in all competitions this season, and he has still yet to start a single Premier League game since his move.
Now, with first-team opportunities still thin on the ground, L'Equipe report that Nkoudou is set to leave Spurs in the near future in order to join Burnley on loan for the rest of the season.
Mauricio Pochettino shakes hands with Sean Dyche
The Clarets do already have the likes of Johann Berg Gudmundsson and Scott Arfield, but with Robbie Brady out for the rest of the season, manager Sean Dyche needs another winger in his ranks.
Nkoudou fits the bill as a temporary signing until Brady returns, and Tottenham will be keen to see the 22-year-old play regular Premier League football after a frustrating spell in North London so far.