According to The People, the deal has been run by Spurs' manager-in-waiting Giovanni Trapattoni, who is being lined up to take charge at White Hart Lane once his commitments with the Italian international side are over.
Leeds have also had inquiries from Manchester United and Aston Villa.
Viduka meanwhile, is jetting off to Australia this week as his father is seriously ill and there is no guarantee he will be back in time for Saturday's game at Southampton.
Spurs are also interested in keeper Paul Robinson but need a new striker with Freddie Kanoute on African Nations Cup duty and Birmingham showing an interest in Robbie Keane.