The 25-year-old did not have the best of campaigns with the North London club last season.
He was in and out of the team under coach Ange Postecoglou, which led to his desire to move.
Per Italian reports, Spurs are demanding roughly £21 million if they are to part with Emerson.
The London club do not mind selling, but they want enough money to sign a replacement.
Emerson does have two years remaining on his contract with the Premier League side.
