The Italian playmaker is set to join the North London outfit after the Magpies reached an agreement for a club record £100million fee, with Spurs set to pay £92.5m up front and a further £7.5m in potential add-ons.
Tonali is set to complete his medical with his new club before becoming the fifth signing for Roberto De Zerbi ahead of the new season.
Spurs have already signed Jan Paul van Hecke, Andy Robertson, Marcos Senesi and goalkeeper Martin Dubravka, with West Ham United midfielder Mateus Fernandes also set to join for an £85m fee.
The 26-year-old Tonali moved to the Premier League to join the Toons in 2023 from Serie A giants AC Milan, making 110 appearances for the club, scoring ten goals and providing ten assists.
According to reports, Arsenal and Manchester City were interested in signing the Italy international but he opted for Spurs after a number of negotiations.