The Argentina international is expected to fly to London on Tuesday to formalise what will be a club-record deal.
Lamela's representatives were in the English capital on Monday, negotiating the terms of a €76,000-a-week, five-year contract, and the transfer is expected to be completed in the next 48 hours.
Goal understands that the fee for the 21-year-old winger is €30m plus €4.9m of performance-related add-ons linked to appearances and Champions League qualification.
The signing of Lamela would be the third time this summer that Spurs have smashed their previous transfer record, following the purchases of Roberto Soldado and Paulinho.
As reported by Goal, Spurs and Roma opened preliminary discussions about Lamela a fortnight ago.
Despite selling Pablo Osvaldo to Southampton in a deal worth up to €20m earlier in August, Roma are looking to trim costs and have decided to also cash in on their prize asset after Spurs met their asking price.
Lamela was named on the bench for the club's Serie A opener against newly-promoted Livorno on Sunday as manager Rudi Garcia began preparing for life without the Argentine.
With former Arsenal forward Gervinho earmarked to play on the right flank this season and club legend Francesco Totti on the left, Lamela had suddenly become expendable at the Stadio Olimpico.
Meanwhile, Tottenham have finally agreed an €100m deal to sell Gareth Bale to Real Madrid, with the Welshman set to be unveiled at the Santiago Bernabeu in the next 48 hours.
Source: Goal
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