Sigurdsson spent the latter half of last season on loan with the Swans from Bundesliga side Hoffenheim and appeared set to complete a permanent deal this summer.
But the situation was complicated when Swansea boss Brendan Rodgers took over at Anfield last month, sparking interest from the Reds.
Spurs could now snatch the youngster from under the noses of their Premier League rivals.
German newspaper Bild claims the managerless North Londoners have lined up an £8million deal for the 22-year-old Iceland international.
The former Reading midfielder scored seven goals in 19 games for Swansea last term and was named the Premier League player of the month for March.
Hoffenheim have given Sigurdsson until Saturday to secure a move to England having allowed him extended leave after they returned to pre-season training just over a week ago.
Swansea thought they had secured the player on a permanent basis after agreeing a club-record £6.8million fee soon after the end of the season but before Sigurdsson could complete a medical their manager was lured to Liverpool.
Rodgers admitted he would be interested in signing the midfielder for the Reds but stressed the player had to first speak to new Swansea boss Michael Laudrup.
When the prospect of him moving to the Liberty Stadium having diminished it seemed Anfield would be his next stopping place but now it could be White Hart Lane.
Last week Hoffenheim coach Markus Babbel, himself a former Liverpool player, said of Sigurdsson's planned move: "If, by the deadline on June 30, he has done nothing then he will return to his pre-season with us.
"We have agreed this with him."
Sigurdsson is contracted to Hoffenheim for another two years but despite impressing in his first campaign in 2010/11 he dropped down the pecking order last season, forcing his loan to Swansea.
Source: SkySports
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