RMC says Spurs have submitted an offer of €26m for the Nice striker and the two clubs are now in talks.
Plea scored 21 goals for Nice last season, including four in eight Europa League games, a tally that has attracted interest.
Shortly before the end of last term, Plea admitted that he was likely to leave Nice, with a switch abroad a possibility.
“There is a strong chance that I am leaving," Plea said.
“It is something that I have had with the club for a while, an agreement that let's me leave because I think I am ready to go elsewhere. “I think I will be going abroad."