Milan are also reportedly interested in saving the player from his White Hart Lane nightmare.
Sissoko joined Spurs in a £30million deadline day move from Newcastle last August but has failed to live up to his expectations.
He has made 13 appearances for the club without scoring this season.
Moussa Sissoko has failed to score in 13 appearances for Tottenham this seasonReal Madrid boss Zinedine Zidane is thought to be an admirer of Moussa SissokoEPAMoussa Sissoko has been offered to Barcelona in a move that could see him play alongside Lionel Messi, Luis Suarez and NeymarEPA
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Sissoko spent three-and-a-half years on Tyneside following his £1.7m transfer from Toulouse in January 2013.
The midfielder’s price skyrocketed after outshining world-record signing Paul Pogba in the final against Portugal.
Mauricio Pochettino suggested in September that Sissoko had not lived up to expectations.
Moussa Sissoko moved from Newcastle to Tottenham in a £30m move last summerReutersFrance star Moussa Sissoko caught the eye with a dazzling Euro 2016 campaignGetty Images
He said: “If you sign a player and you expect something, and you do not find what you expect, and if another deserves to be involved, like Georges-Kevin N’Koudou or Vincent Janssen, then why [do we play another]? Because we paid money we need to put the player to play?
“Football is not about money. You show on the training ground that you are better than another team-mate and you deserve to be involved.
“Of course he [Sissoko] needs to work hard and show in the future that he deserves to be involved in the team.”
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