Aurier's days in the French capital look to be numbered following the arrival of Dani Alves at the Parc de Princes with Belgium international Thomas Meunier set to provide cover for the Brazilian this season.
L'Equipe report Spurs chairman Daniel Levy and PSG's sporting director Antero Henrique met in Paris this week to formalise a deal, agreeing a €25m (£23m) fee for the Ivory Coast international who is ready to sign a five-year contract with the north London club.
There is still one major stumbling block to overcome, however, as it is currently uncertain whether the 24-year-old will be given permission to enter the UK amid an ongoing legal issue.
Aurier was given a suspended two-year prison sentence for attacking a police officer in 2016, an incident which saw him barred from entering the UK last November when his visa application revoked by the Home Office ahead of a Champions League tie with Arsenal.
Aurier is still awaiting the outcome of an appeal but that uncertainty saw Chelsea abandon their interest in the former Toulouse defender until a final decision is made.
L'Equipe also claim Juventus also have a verbal agreement with the player but currently the Serie A champions do not have room for another non-EU player in their squad with Alex Sandro and Juan Cuadrado currently filling that quota.
With just six days of the summer transfer window remaining, Aurier is running out of time to seal a move to the Premier League. L'Equipe note his legal representatives had previously been confident of winning the appeal but they are still awaiting a final verdict that could green light a move to Tottenham.