Ndombele is out of favour with new Spurs boss Nuno and has yet to feature for the Portuguese in either a pre-season friendly or a competitive game.
He has told Tottenham that he is open to leaving the club this summer and German giants Bayern Munich tried to negotiate a deal to sign him.
According to Sky Deutschland, Bayern Munich proposed a deal which would have seen Ndombele move to Germany and Tolisso head to England in exchange.
Bayern Munich would also have paid Tottenham a fee of €20m for Ndombele as part of the agreement.
However, after initial talks, Spurs rejected the Bundesliga club’s proposal.
It is claimed that the potential deal was discussed in detail before Tottenham chose to reject it.
Bayern Munich are prepared to offload Tolisso this summer and it remains to be seen if they go back to Tottenham in an attempt to rekindle the deal.