According to Italian journalist Nicolo Schira, the transfer is close and the Premier League side will pay around €60m (£54m) for the Argentine.
Real Betis are expected to bring in the French midfielder Nabil Fekir as Lo Celso’s replacement.
The Argentine has been linked with Spurs for a while now and Pochettino will be hoping to get the deal across the line in the coming days now.
The player will add a new dimension to Tottenham’s midfield next season.
Spurs needed more creativity to break down the deep defences and Lo Celso will do just that.