West Ham are also reported to hold an interest in the Freiburg 'keeper, but they are in an equally precarious position as Spurs; each will be out to preserve their Premier League status before formalising their plans for the summer.
Atubolu is hoping to seal a summer move and is also aiming to become the very first black goalkeeper to represent Germany.
He said: “Becoming the first black goalkeeper in Germany's senior team would be something special; it's never happened before. But it doesn't really matter to me what colour someone's skin is. In the end, performance should always be the deciding factor.”
Speaking of the potential of a call-up as a young stopper, he added: “I'd say that now is a good time for me, because Manuel Neuer is no longer here and Marc-André ter Stegen probably won't be playing for the national team for a very long time either. Back then, Neuer was the best in the world - but now we no longer have just one best goalkeeper, but several who are in the running. I think this could be an advantage for me.”