Winks has not played for England since November 2020
The England midfielder has struggled for a regular place in the Spurs side since Mauricio Pochettino left in 2019.
He made 30 appearances in all competitions last season but only started nine Premier League games, the last of which came in February.
Winks, 26, was a Tottenham fan as a boy but is keen to resurrect his career and knows he is unlikely to play the number of games he would like this season.
Spurs will have a busy season after securing a return to the Champions League under Antonio Conte but have bought Mali central midfielder Yves Bissouma from Brighton & Hove Albion in this transfer window.
Uruguay's Rodrigo Bentancur, a January arrival from Juventus, and Pierre-Emile Hojbjerg of Denmark were Conte's preferred midfield pair last season.
Winks has 10 England caps but has not been part of Gareth Southgate's squad since coming on as a substitute against Iceland in November 2020.
Meanwhile, it is anticipated Burnley central defender James Tarkowski will complete his move to Everton after 30 June.
Tarkowski's Burnley contract does not expire until the end of the month.
Once that deadline has passed, the 29-year-old will be free to join the Merseyside club as manager Frank Lampard seeks to improve his defence.
-- Courtesy of BBC Sport