Harry Redknapp has been told he has money to spend in the transfer market as Spurs build for their assault on the Champions League next season and is keen to add to his defensive line.
Gallas, whose wage demands are said to be somewhere close to £80,000 a week, looks on the verge of quitting the Gunners after four seasons.
And although Spurs are not prepared to offer him the kind of salary he is demanding, Redknapp will try to placate the talented Frenchman by offering him a longer deal than he would get at Ars*nal - two or three years instead of one.
Tottenham chairman Daniel Levy is said to be prepared to fork out more than usual for Gallas because he would be available on a free transfer, and he brings with him substantial European experience as well as an in-depth knowledge of the Premier League.
One stumbling block to the move could be over the role Redknapp foresees for Gallas within his side.
Ledley King and Michael Dawson have emerged as one of the Premier League's top central defensive partnerships this season, meaning if Gallas was to be a regular starter he may be used as a full-back.
The 32-year-old's desire to play in his favoured position at the centre of a back-four led to his departure from Chelsea four years ago.
However, Redknapp hopes the knowledge that King will only play certain games - giving Gallas a relatively regular slot alongside Dawson - will help smooth over the talks.
Some of these do make me laugh... but really, would you take him?
could he be Ars*nal Sol Campbell, if you catch my drift