Spurs are now set to discuss personal terms and seek a UK work permit for Gomes.
Gomes, 27, has played for Brazil and helped PSV to the Dutch title last season conceding only 24 league goals.
His arrival will alarm Paul Robinson who was dropped from the Spurs side last season by boss Juande Ramos.
Gomes made his name at Cruzeiro in Brazil before moving to PSV in 2004 where he has won four Dutch titles.