The French publication believes Spurs are keen to follow up their capture of right back Serge Aurier, by signing a second PSG player in the space of six months.
PSG are reportedly open to selling Lucas, as he has only played six times under manager Unai Emery this season, while the player himself knows he needs to depart for more first team football.
Reports in Italy have suggested that the Ligue One club are willing to reduce their €40m asking price to allow a move to happen this month, but it seems Spurs are only prepared to offer an initial loan deal.
PSG are said to not be keen on a temporary move as they need funds from the deal to help them stay within UEFA Financial Fair Play rules.
L’Equipe report that the French team may make a counter proposal which includes a purchase option as part of the loan.