There is confusion over Lee's current contract with PSV. The player and his agent say he has one year remaining, while the Dutch club say he has two years still to run.
Lee is unhappy PSV are preventing him from completing a move to England after the club previously blocked an approach from Monaco. The left-back is understood to have a clause in his contract that states PSV cannot stand in the way of another club that bids £1.3m for the South Korean international.
Lee's agent said: "I strongly believe Lee will soon be a Tottenham player."