The 27-year-old is expected to undergo a medical with City on Friday and go with them on their pre-season tour of the United States.
The 27-year-old -- who moved along with Kyle Naughton to Spurs from Sheffield United in 2009 for a combined total of £9 million -- is expected to undergo a medical with City on Friday and go with them on their pre-season tour of the United States.
The 27-times capped Walker has made more than 180 Premier League appearances for Spurs but fell out of favour with manager Mauricio Pochettino last season with Kieran Trippier progressively taking over.
Walker would be a rather more expensive acquisition than Brazilian defender Dani Alves, who angered City manager Pep Guardiola in preferring a move from Juventus to French giants Paris Saint-Germain to a reunion with his former Barcelona boss.
According to the British media, Guardiola is also keen on raiding French champions Monaco for a second time this close season and prepared to pay £40 million for left-back Benjamin Mendy.
Guardiola is under pressure to deliver a trophy next season after he ended the last campaign empty-handed for the first time in his managerial career.
He has already prised Portuguese winger Bernardo Silva away from Monaco for £42.5 million.