Spurs have long been linked with the Ivory Coast international, whose contract at San Siro expires at the end of the season.
New manager Antonio Conte is an admirer of Kessie and tried to sign him when he was Inter Milan manager, adding even more foundation to Tottenham's interest.
The report adds that AC Milan are resigned to losing Kessie, but are unlikely to let him leave in January as he is crucial to their title hopes, so will let him move for nothing next summer.
The midfielder has made 195 appearances for Milan after originally signing on loan from Atalanta BC in 2017 before completing a permanent move two years later. body check tags ::