The Italy U21 international is regarded as one of the best up-and-coming full-backs playing in Europe and will reportedly sign a five-year contract with Spurs.
However, he will be allowed to stay in Italy on loan for a year to allow him to get more game time and develop his game.
Antonio Conte’s side are well-stuck in the left-back position with Ryan Sessegnon, Ivan Perisic and Sergio Reguilon all operating in that position.
Udogie made 35 appearances in Serie A for Udinese last season, scoring five goals. He will become the seventh summer for Tottenham Hotspur following the arrivals of Ivan Perisic, Yves Bissouma, Clement Lenglet, Richarlison, Djed Spence and Fraser Forster.
The Argentinian midfielder spent last season on loan at Villarreal and was not included in Antonio Conte’s squad for the new season.