The north London giants are keen to sign a new right-back before the transfer window slams shut and have identified Emerson as a potential recruit.
Tottenham are claimed to have initially approached Barcelona with a €20m offer for the full-back, but saw the bid immediately turned down.
Spurs, though, were tipped to return with an improved offer and appear to have done so by tabling a bid worth over €23m.
According to Catalan daily Sport, Tottenham and Barcelona have reached an agreement over the transfer for Emerson for a sum over €23m.
Having struck a deal with the Catalan giants, Spurs are now meeting the right-back representatives in an attempt to agree personal terms.
There have been suggestions that Emerson is keen to stay at Barcelona and fight for his place, but he appears to be on the verge of joining Tottenham.
While a deal for Emerson is now close, Spurs are also said to be on the lookout for a new forward, with Wolves’ Adama Traore a top target.