The Croatian international is expected to be the first of a raft of comings and goings at Spurs this summer, as the club aims to overhaul Antonio Conte’s squad and build a team capable of challenging for honours next season.
The arrival of the 33-year-old also marks a change in direction for Spurs, who have historically favoured younger players with sell-on value under chairman Daniel Levy, potentially pointing to a new policy of aiming for short-term success, driven by Conte and managing director Fabio Paratici.
A centre-half, a midfielder, another wing-back and a forward are also among Conte’s targets, while veteran goalkeeper Fraser Forster has completed a medical and will join when his Southampton contract expires next month.
Perisic’s former Inter team-mate Alessandro Bastoni is Conte’s leading defensive target but is currently reluctant to leave the Nerazzurri, while RB Leipzig centre-half Josko Gvardiol and Middlesbrough right-back Djed Spence are also on Spurs’ radar.
The club is also planning to offload a number of players and will entertain offers for Tanguy Ndombele, Giovani Lo Celso, Harry Winks, Joe Rodon, Sergio Reguilon and Steven Bergwijn, among others.
Winks has been given the green light to find a new club, despite Spurs facing a looming issue over homegrown players in Europe next season. Spurs are thought to want around £20million for England international Winks, 26.