A deal has been in the offing for the Newcastle United midfielder all summer following his strong performances at Euro 2016 on home soil, however the north east club have maintained they would only sell for £30 million.
Everton pull out after losing contact with the midfielder
For much of transfer deadline day, it seemed as though Sissoko would be moving to Merseyside after Spurs failed to agree to pay the £30 million asking price.
Sissoko then agreed to terms with Everton, and the club had agreed a fee with Newcastle, with a move seemingly all-but confirmed.
However, around 90 minutes from the 11PM deadline, Tottenham then matched the requested £30million asking price and it was then reported that Everton could not contact the player they thought they had in their grasps as the transfer slipped through their fingers.
Lure of Champions League sees Sissoko edge towards Tottenham move
With news of Tottenham's agreement, Everton then officially announced they had concluded their interest in the Championship player, bringing Ronald Koeman's hopes of adding the player to an end.
Now, it seems as though it is just a matter of dotting the I's and crossing the T's before Sissoko is confirmed as a Tottenham player.
The lure of Champions League football, as well as living in London will have been big factors in the player's decision, and Tottenham's hijacking of the deal brings back memories of them themselves seeing Willian snatched from them by Chelsea a couple of seasons ago at the end of the window.
Sissoko would become Spurs' third signing of the day following the deals for Pau Lopez and Georges-Kevin N'Doukou, with Vincent Janssen and Victor Wanyama added earlier in the window.