Holding midfielder Ndombele is Spurs manager Mauricio Pochettino’s No 1 target this summer, and the club are locked in talks with Lyon over the £71million-rated France international.
But now mega rich PSG have also registered their interest in Ndombele, 22, and Lyon president Jean-Michel Aulas has admitted that there are several offers on the table.
Tottenham have already had a £40m bid rejected and are not willing to go to Lyon’s asking price.
They are, however, ready to break their club transfer record of £40m, spent on Davinson Sanchez two years ago.
Pochettino, who is ready to let England midfielder Eric Dier go if Tottenham get the right offer, is aiming to restructure his midfield this summer.
Christian Eriksen’s future is still uncertain following interest from Real Madrid and Ndombele is set to be a key part of that new midfield jigsaw.
Tottenham might cast off Victor Wanyama before the start of next season as Pochettino overhauls his squad.
Spurs, meanwhile, are also closing in on a £15m deal for Leeds winger Jack Clarke.
The 18-year-old could, though, be loaned back to the Championship club for the season next year as part of the deal.
Tottenham are also understood to be interested in prising Ryan Sessegnon away from cross-city rivals Fulham.
Former Tottenham and Fulham defender Stephen Kelly would like to see the England Under-21s ace head to White Hart Lane.
“Obviously with the paper talk about Sessegnon, Tottenham are really chasing after him,” Kelly said.
“That’s a direct replacement for Danny Rose and I think he is a star going forward.
“Someone like Pochettino will only improve his game.
“He was in a poor defensive side last season at Fulham, my old club as well. But you can see his stock rising.
“If Tottenham get hold of him I think they will be almost the best club for him to go to.”