Spurs technical director Franco Baldini was due to meet with Roma's director of football Walter Sabatini in the UK capital on Tuesday for talks over the 21-year-old playmaker.
Negotiations are further down the line with Brazilian forward Willian who is set to undergo a medical in the next 24 hours ahead of a possible €35m switch.
Lamela, who is seen by Tottenham as the ideal replacement for Gareth Bale, is set to be offered a five-year deal worth €76,000-a-week by Spurs, with the Welshman's future at the club still in the balance.
Real Madrid want to sign Bale and are willing to offer a world-record fee worth in the region of €100 million - but Spurs chairman Daniel Levy is still holding out for €117m despite the 24-year-old’s desire to move to the Santiago Bernabeu.
Sources have told Goal that Lamela is the "absolute priority" should Bale leave and is top of the wishlist of both manager Andre Villas-Boas and Baldini. The Premier League club value him at around €35m.
Baldini knows Lamela well from his time at Roma and the Argentine's future was a major point of discussion when the Italian met Sabatini in London earlier this month.
Spurs have yet to confirm a fee with Anzhi for Willian but Goal understands that they will also pay in the region of €35m for the former Shakhtar Donetsk star.
Liverpool had previously been confident of securing the attacker's signature having lodged a bid of €30 million on Monday, but the player's preference to play under Villas-Boas has seen the Reds overtaken by Spurs.
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