Grealish is desperate to return to the Premier League, after missing out on promotion with Aston Villa in 2017/18 and Spurs are looking to bring in the 22-year-old to compete with fellow England international Dele Alli in attacking midfield.
The two clubs are currently in discussion with the potential for a deal to be concluded in the coming days. However, the prospective move is unlikely to be finalised in time for Spurs to get Grealish on board for the start of their USA pre-season tour.
Reports suggest that Spurs will offer Grealish a bumper five-year deal which will see his £20,000-a-week salary rise even higher. However, a price tag is not mentioned for the Birmingham-born star.
Spurs chairman Daniel Levy had been determined to drive the price down as Chinese-owned Villa are in a financial crisis and could still face administration after failing to go up.
Grealish has come to terms with the necessity of leaving his boyhood club since missing out on promotion after a 1-0 defeat to Fulham in the playoff final.
Leicester City were keen to sign Grealish but instead opted for James Maddison while fellow suitors West Ham landed Jack Wilshere.
It left Tottenham poised to get their man after Jurgen Klopp’s Liverpool declined to make a bid.
Grealish watched England’s World Cup with interest knowing he could be in the same team as Spurs’ striker Harry Kane next season.
The attacking midfielder is understood to feel he could provide top service to Kane for both club and country.
Grealish scored three goals and got six assists last season after coming back in November from kidney surgery and has looked fit and sharp since during pre-season.