The France international endured a mixed first season at Spurs and he is not a guaranteed starter this term.
The 28-year-old was linked with a move to France earlier this summer as clubs such as Marseille were said to be interested.
That never came through but, according to Plaza Deportiva, Sissoko could still be on the move.
It is being reported that Valencia are tracking the midfielder and want to sign him today.
The transfer window is still open in Spain and Spurs may decide to cash in on Sissoko now for the right price.