Spurs have met the England international’s release clause and a deal is accelerating at pace, the PA news agency understands.
Gibbs-White joined Forest from Wolves in a deal worth up to £42.5m in the summer of 2022 following their promotion to the Premier League and was instrumental in delivering European football to Forest for the first time since 1996, with seven goals and eight assists in 34 Premier League games.
He was on Manchester City’s radar earlier this summer but north London now appears to be his next destination.
Forest’s late collapse in their pursuit of Champions League football has proved costly as Stafford-born former Thomas Telford School pupil Gibbs-White will now swap the Conference League for Europe’s premier competition.
Spurs, rebuilding under Thomas Frank, agreed a £55 million deal with West Ham for Mohammed Kudus, with the Ghana international having a medical.
Losing Gibbs-White, who has won four caps for England, is another blow to Forest, who are also set to sell Anthony Elanga to Newcastle.