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The 'BBC' said that the 25-year-old will undergo a medical on Friday as Spurs ramp up their activity in the transfer market.
A £55 million deal has also reportedly been agreed with West Ham for winger Mohammed Kudus. Gibbs-White had previously been linked with Manchester City after playing a major role in Forest's seventh-placed finish in the Premier League last season.
He scored seven goals and provided 10 assists in 34 Premier League appearances to earn senior England recognition under both Lee Carsley and Thomas Tuchel.
His departure is the second major loss for Forest in a matter of days with Anthony Elanga set to join Newcastle in a £55 million move.
Gibbs-White joined Forest from Wolves in 2022 for an initial £25 million that could rise to £42.5 million in add-ons.
