Spurs have hired former Juventus director Fabio Paratici as their managing director of football, he has been looking to Serie A clubs for players to lure to North London, and he is looking at the Argentine international to bolster the defence.
TyC Sports reports that Tottenham will pay Atalanta €40 million, plus €10m in bonuses for Romero, and no players are expected to be offered in exchange.
The 23-year-old is expected to sign a contract lasting until June 2026 and earn €2.8m per season.
Romero will be leaving La Dea just a year after he arrived from Juventus on an initial loan deal and I Bergamaschi are expected to exercise their option to acquire him outright before selling to Spurs.
The Atalanta defender was voted the best defender of the 2020/21 Serie A season by the Lega Serie A, and he made the Team of the Tournament for the 2021 Copa America, which he won with his native Argentina.