Spurs have already reached an agreement to sign Ajax’s 21-year-old centre-back Davinson Sanchez.
The transfer has not been rubber stamped as of yet but should be officially confirmed imminently.
Sanchez’s move to north London is set to cost Tottenham around £42m but Mauricio Pochettino wants further defensive reinforcements.
The London Evening Standard report that Spurs and PSG are keen to complete a deal for Aurier.
The 24-year-old is expected to cost around £23m and will be handed a five-year deal.
Aurier was put up for sale by PSG several weeks ago but a transfer has proven to be difficult.
The full-back was found guilty of assaulting a police officer last September and is currently banned from entering England.
He is currently appealing that verdict and is hopeful of a positive outcome.
Should Aurier complete his move to Tottenham, he will provide competition at right-back following Kyle Walker’s £50m move to Manchester City earlier this summer.
The Ivory Coast star will go head-to-head with Kieran Trippier for a first-team role with academy graduate Kyle Walker-Peters providing cover.
Walker-Peters today signed a new contract with Tottenham, keeping him at the club until 2020.
