The Hoffenheim midfielder is reported to have already agreed terms with the White Hart Lane club and passed a medical prior to putting pen to paper.
Sigurdsson is set to become the first new signing for Andre Villas-Boas, with the former Chelsea boss the red-hot favourite to be appointed as Harry Redknapp's replacement in the coming days.
The 22-year-old former Reading man joined Swansea on loan in January and made an instant impact with a number of impressive goal-scoring displays in the Premier League.
He was expected to complete a permanent switch to the Liberty Stadium only for the deal to be thrown into doubt when manager Brendan Rodgers departed for Liverpool.
The Reds were also keen to lure Sigurdsson to Anfield, only for Spurs to steal a march on their Premier League rivals.
Despite no manager being in place in north London following the shock departure of Redknapp, Spurs look set to win the race for Sigurdsson, who cost Hoffenheim £6million when he moved to the Bundesliga two years ago.
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