The 25-year-old scored 21 times in 49 appearances for his club last season, including 16 goals in 35 Ligue 1 games.
Plea is contracted to Nice until the summer of 2021, but his future has been the subject of speculation for a number of months.
According to The Sun, the Frenchman is seen as the man to provide Spurs star striker Harry Kane with competition at the club next season.
The report goes on to claim that the North Londoners have tabled an opening bid of £23m, with Mauricio Pochettino eager to bolster his ranks for a Champions League tilt.
Plea has represented France at Under-21 level but remains uncapped for the senior squad, narrowly missing out on a place in the 2018 World Cup squad.