The Champions League finalists are also interested in Ndombele, but have no intention of paying Lyon's asking price of £71million for the midfielder.
The Londoners have been searching for a replacement since Mousa Dembele left in January for Guangzhou R&F.
The youngster made 49 appearances this season across all competitions, averaging 2.4 tackles per game in the Champions League.
And they are also confident a deal can be struck with Lyon for Ndombele after opening talks with the Ligue 1 club for the £71m-rated France midfielder.
Tottenham "have opened talks" with Lyon over a possible move, but are aware that club president Jean Michel-Aulas is about as hard to negotiate with as Daniel Levy.
That is if the player wishes to do so, with Ndombele admitting in the past that it is entirely possible that he may remain with his current employers next season.
It will be interesting to see whether he takes up the chance to play alongside fellow compatriot Paul Pogba at Old Trafford, despite the fact that United can not offer him Champions League football next season, like the other two interested parties.
"But I've not asked the question to stay or not and I've not spoken with the new staff".
Sky Sports News reported last week that Lo Celso wants to move to the Premier League this summer and is keen to work with compatriot Mauricio Pochettino in North London.
Both Manchester United and Manchester City are reportedly also in the running for his signature, while Juventus are interested as well, but Spurs are said to be the most "serious about pursuing a deal".