The 22-year-old has made 71 league appearances for the North London outfit - netting four times - since arriving from Derby County in 2005.
However, Huddlestone's opportunities became more limited in 2008/09 under manager Harry Redknapp, with the powerful midfielder now set to move on during the close-season in search of regular first-team football.
The clubs, widely considered to be Sunderland, Everton and Aston Villa - although Fulham and Bolton have also been linked - are all believed to have had £8.5 million bids for the player accepted by Spurs.
And a source close to the player has revealed that it is the Black Cats, who have done frequent business with Tottenham in the past year, who head the queue.
“Tom has been frustrated at Spurs, Harry [Redknapp] came in and he started the next 10 games," said the source, as reported by the Evening Chronicle.
“Then Wilson Palacios arrived and he barely played. When [England coach Fabio] Capello mentioned Tom as one for the future, he knew he needed to play regularly to achieve that.
“Tom has been told Spurs want him to stay but things can change.
"Everyone has a price, and Sunderland have money to spend and are looking to bring players in. He’s a quality player who can pass with both feet as well as anyone.”
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