The 33-year-old France international is due to undergo a medical on Friday ahead of signing a one-year deal. Although some details of the deal are not yet finalised, Gallas has agreed to take a wage cut to join Spurs.
Gallas will be Harry Redknapp’s second signing of the summer following the capture of Brazilian Sandro.
The 21-year-old defensive midfielder will arrive at the club next week after helping Internacional to the Copa Libertadores title against Mexico’s Chivas Gudalajara on Wednesday.
A £7m deal for Sandro was agreed back in March but the player – who has been learning English since then – was allowed to stay with Internacional for as long as the club were in the Copa Libertadores.
“It was the farewell of my dreams,” he said after lifting the trophy on Wednesday. “I dreamed of being champion and leaving with this trophy in my luggage.”
While he may have to wait for his Premier League bow as he gets used to life in England, there will be no such worries for Gallas, who left Arsenal this summer after rejecting their offer of a pay cut and shortened deal.
Manager Redknapp is unworried by the defender’s connections to either Arsenal and Chelsea. Gallas spent four years at the Gunnares, having spent five years at Stamford Bridge before that.
“He’s been an Arsenal player but he was at Chelsea before that and playing abroad before he arrived there,” Redknapp said last week.
“It’s not like we would be signing Tony Adams. Gallas is a good player and he would be a very useful addition to our squad.”
With Jonathan Woodgate still out with a long-term groin injury and captain Ledley King plagued by knee problems that limit his playing time, Redknapp has been keen to bolster his defensive resources.
Gallas will also provide competition to the likes of centre-backs Michael Dawson, Sebastien Bassong and Younes Kaboul.
The Frenchman will not be signed in time to face Stoke in the Premier League on Saturday and was not registered for European competition so he cannot play against Young Boys in the second leg of Spurs’ Champions League qualifier on Wednesday.