A couple of Premier League sides were interested in the Frenchman, including Newcastle United and Arsenal, and both recently held advanced talks with the 23-year old, who has been capped by France at youth and senior levels.
There is also interest from Italian sides AC Milan and Juventus, but it is thought Spurs lead the race for his signature. The Londoner's almost signed the player four years ago when he first emerged as a powerful and energetic player at Toulouse, the side he has played for since 2007.
He has entered the final six months of his contract with the Lige 1 outfit however, and is free to sign a pre-contract agreement with a foreign side as of this month.
That could pave the way for Andre Villas-Boas to make a move for the imposing 6 ft midfielder as he seeks to add some steel to his midfield.
Sissoko has made 191 appearances for Toulouse, and has scored 23 career goals, with 9 assists. He has also been capped 5 times by France, but failed to make the team for the 2010 FIFA World Cup in South Africa.
Joseph is an accredited football journalist and has interviewed nearly all of the current 20 Barclay's Premier League managers. He is also a correspondent for Bleacher Report and has written for Caught Offside and Give Me Football.