Rudiger has found himself falling down the pecking order at Stamford Bridge and he feels he needs to leave the club in order to get regular football ahead of Euro 2021 next summer.
There are a host of clubs interested in signing the centre-back.
AC Milan, Barcelona, Roma and Inter Milan have all expressed an interest in the defender.
However, Spurs are his first choice, according to the Athletic.
Jose Mourinho has made Rudiger his top target after failing to land Inter Milan centre-half Milan Skriniar.
But Chelsea are reluctant to let him move across the capital.
Relations between the two clubs have not been good during Roman Abramovich’s reign as Chelsea owner.
Chelsea were left frustrated when Spurs pipped them to the signing of Fernando Llorente – a player then-manager Antonio Conte was desperate to sign.
He is held in high regard by Chelsea chiefs and they would prefer Fikayo Tomori to leave on loan.
However, Frank Lampard rates Tomori above Rudiger and his decision is being backed.