Chairman Daniel Levy is reportedly keen on the youngster, who has spent the season on loan at Lyon from Amiens.
L'Equipe report Tottenham are willing to offer 40 million Euros (£35m) for powerful midfielder Ndombele.
Ndombele is just 21-years-old and plays as a defensive midfielder.
He made 47 appearances in all competitions for Lyon last season, scoring one goal and providing six assists.
Ndombele would be a replacement for Mousa Dembele, who is 30-years-old and only has one year remaining on his contract.
Talksport reported last month that Lyon have an an option to buy Ndombele permanently for just £7 million, but they could yet sell him on for a huge profit if they wanted to.
An alternative option is Colombian midfielder Wilmar Barros, who Argentine outlet Antenna 2 reported this weekend was close to a move to Spurs.