Mali international Bissouma, who is set to enter the final year of his contract at the Amex Stadium, is expected to undergo a Spurs medical later this week.
The 25-year-old has been linked with a host of Albion’s Premier League rivals due to his standout form on the south coast.
Bissouma joined Brighton from French club Lille for a reported £15million in 2018.
He has scored six goals in 124 appearances in all competitions during his time in Sussex, including 26 top-flight outings last term as the Seagulls secured ninth spot – the highest finish in the club’s history.
After a slow start, he has thrived under the coaching of Albion boss Graham Potter, who Bissouma previously described as a father figure.
The midfielder is a powerful performer in the central areas and has the abilty to break up play and drive forward with purpose.
He is said to have impressed the Tottenham management when he faced Spurs last season. The north London club are now putting the final touches on a five-year contract.
Potter has said his star man is a player capable of playing in any team in the world and is a “Champions League level” performer.
It's a blow for Albion to lose a player of his quality but his exit was always on the cards this summer.
Last January, Aston Villa submitted a £20m plus bid which was rejected by Albion. He had also been linked with Newcastle United, Arsenal, Liverpool and Monaco.
Brighton are well stacked in midfield and have options within their existing squad to cushion the blow. Ecuador international Moises Caicedo – who Potter described as "really fantastic" – impressed on his introduction to the team in the later stages of the previous season following his £4.5m arrival from Independiente del Valle last year.
Alexis Mac Allister, Enock Mwepu and Jakub Moder all made strides forward last term and young Polish star Kacper Kozłowski also joins the Albion ranks this summer after his £10m arrival.
It's as good as time as any to lose a player of Bissouma's class.
If all goes through, Albion have now generated more than £88m in transfer fees in the last three windows, following Ben White's £50m switch to Arsenal and Dan Burn's move to Newcastle.
It’s a key transfer window for Albion as they try to build on their fine campaign. Belgian international Leo Trossard is also into the final year of his Albion deal and has been linked with Man United.
Marc Cucurella has also been linked with Man city and Chelsea, while Leicester and Newcastle are keeping tabs on goalkeeper Rob Sanchez.
Tottenham boss Antonio Conte – who is planning for Champions League football next term – is eager to boost his central midfield options, which currently include Pierre-Emile Hojbjerg, Rodrigo Bentancur and Oliver Skipp, while Harry Winks is likely to leave the club this summer.
Bissouma could become Conte’s third signing of the summer.
The Italian coach has already recruited winger Ivan Perisic from Inter Milan and goalkeeper Fraser Forster from Southampton, both on free transfers.