Spurs officials offered Sparky the job just hours before Manchester City’s clash with Omonia Nicosia in the Uefa Cup, according to the Sun.
Hughes have been offered a five-year contract worth £20million and Spurs are desperate to let Hughes take over the job as soon as possible.
Hughes currently earns around £2.5million a year at City after joining the club from Blackburn this summer.
New City owner Sheikh Mansour bin Zayed Al Nahyan is expected to do everything he can do keep their Welsh manager.
Sheikh Mansour has said: “We want to make it clear that Mark Hughes is absolutely integral to our plans.
“We are lucky to have someone who we believe is the best young British manager — someone who has been successful on the global stage, the Premier League and of course as a player.”
