The Guardian is reporting that Lyon want €75m (£66.6m) for the France international, which would make Ndombele the north London outfit’s record signing.
The same article states that Tottenham haven’t yet submitted an offer for the powerful midfielder but Spurs chairman Daniel Levy values the Lyon star at €50m (£44.5m).
According to the same story, Tottenham manager Mauricio Pochettino has informed his chairman that Ndombele is the type of player required to improve his Spurs squad.
The Guardian report goes on to reveal that Premier League champions Manchester City, Serie A title holders Juventus and La Liga giants Real Madrid are all also interested in Ndombele.
The report adds that Pochettino is eager to bolster his midfield this summer after Belgium international Mousa Dembele moved to China in the January transfer window.
Tottenham finished as Champions League runners up last season following a 2-0 loss to Liverpool FC in the Madrid final after goals from Mohamed Salah and Divock Origi.
Spurs finished in fourth place in the Premier League table to continue their record of finishing in the top four under Pochettino.
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