The London club has agreed an 8m pound fee for the Hoffenheim midfielder, who is likely to be confirmed as a Spurs player this week after turning his back on a move to Anfield.
The Londoners have agreed an 8 million pound transfer fee with the German club and personal terms with the 22-year-old after making their move last week.
Goal.com understands Liverpool manager Brendan Rodgers was furious to learn over the weekend that Sigurdsson had chosen to move to White Hart Lane despite holding extensive talks with the Reds.
The Iceland international worked with Rodgers during a highly successful loan spell at Swansea last season, scoring seven goals in 19 appearances, and the Ulsterman was keen to reunite with the player at Anfield.
But Sigurdsson has decided to join Spurs, despite the fact that they have no manager following the decision to sack Harry Redknapp earlier this month.
Former Chelsea boss Andre Villas-Boas and France coach Laurent Blanc are the leading contenders as Spurs step up their search this week.
The deal for Sigurdsson is in its final stages and likely to be confirmed before the weekend as Tottenham plans to mount a challenge for a top four finish next season.
Hoffenheim had given Sigurdsson leave until June 30 to sort out his future after he stalled over a 6.8m pound switch to Swansea when Rodgers resigned to take over on Merseyside.
The former Reading man is seen as a useful addition to the squad to compete with Rafael Van der Vaart for an attacking midfield role, especially with playmaker Luka Modric almost certain to be sold this summer.
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