Tottenham are reportedly set to offer up to £10m and Blackburn Rovers their choice of either Robbie Keane, Jermain Defoe, Sebastien Bassong or former Rovers midfielder David Bentley.
Spurs are hoping to strengthen their backline the summer after Bassong fell out of favour with Redknapp while injury doubts continue to plague Ledley King leaving Michael Dawson, Younes Kaboul and William Gallas as the three main centre-backs.
Attempts to bring Bolton Wanderers' Gary Cahill and Ryan Shawcross of Stoke City to White Hart Lane have proved unfruitful with the former commanding an inflated transfer and the latter keen to remain at the Britannia stadium.
North London rivals Arsenal are also interested in brining Samba to the Emirates but it is Spurs who appear to have stolen a march on the Gunners.