The north London giants are keen to sign a right-back before the transfer window slams shut and have zeroed in on Emerson as the top target.
Tottenham have reached an agreement with Barcelona over the transfer of the Brazilian for a deal worth up to €30m, including add-ons.
While Spurs have an agreement in place with Barcelona, the deal is not considered done as they are yet to agree personal terms with Emerson.
According to Spanish radio station COPE, Tottenham are trying to tempt Emerson by offering him wages higher than he is receiving at Barcelona.
There have been suggestions that the 22-year-old prefers to stay at the Camp Nou.
Spurs will be hoping that offering Emerson higher wages will tempt him to accept a transfer before Tuesday’s transfer deadline.
Emerson’s agent is currently in Spain, holding talks with Barcelona over a potential move to Tottenham.
