Spurs boss Antonio Conte has indicated that the 25-year-old is not a key part of his plans for the second half of the season, sources had told ESPN, with Conte willing to allow him to revive his career elsewhere.
Significantly, chairman Daniel Levy is also ready to soften his stance having blocked multiple attempts from Paris Saint-Germain to take the midfielder on loan last summer.
Sources have told ESPN that Alli was open to joining the Ligue 1 side, with the prospect of being reunited with former Tottenham head coach Mauricio Pochettino at the Parc des Princes an appeal.
It is unclear at this stage whether PSG will revive their interest but Alli is desperate to change his fortunes after becoming a peripheral figure at Spurs, making just 14 appearances all season.
Alli started nine of 17 games under Nuno Espirito Santo but since the Portuguese's sacking on Nov. 1, his only outing under Conte came in last month's shock Europa Conference League defeat to Slovenian minnows NS Mura -- the lowest-ranked team in the competition.