The 21-year-old is expected to arrive at White Hart Lane this week, to complete a medical and discuss personal terms.
N’Koudou played in 28 Ligue 1 fixtures last season, scoring 5 goals as Marseille struggled in the French top flight, finishing 13th.
Spurs have already signed an attacker this summer, bringing Vicent Janssen to the club, who joins Victor Wanyama as the two club’s summer signings.
Manager Mauricio Pochettino is aiming to get all of his business done before they start the new season, playing away to Everton on August 13th. They will discover who they face in the UEFA Champions League group stage when the draw is made on August 26th.
And the boss isn’t prepared to let some internationals have an extended break, with Harry Kane one of those expected to be called back to pre-season training earlier than some had expected.
N’Koudou has represented France at Under-17, Under-19, Under-20 and Under-21 levels.