Although negotiations with the centre-back are underway, the Irons are yet to start talks with his club.
The 24-year-old Croatia international has been with the Ligue 1 side for the last three seasons, after initially arriving from Salzburg, and notably appeared in his country’s runner-up finish at the 2018 World Cup.
Kurt Zouma appears to be ready to stay at Chelsea and sign a new contract while Nikola Milenkovic looks like he could be making a move to Juventus.
Sportklub in Croatia reported earlier this week that Spurs had ‘already agreed everything’ with Caleta-Car ahead of a move to North London.
A fee of around €24million (£20.5million) is stated, with confidence in his homeland that a move to Tottenham is on the cards.
David Moyes is desperate to add a centre back to his squad after Fabian Balbuena departed following the end of his contract with West Ham.