Ba, a 20-year-old midfielder, has agreed to move from Le Havre, but his age means Sunderland still have to reach a compensation agreement with his former French employers.
A deal is expected to be agreed before the end of the week, with Ba hoping to link up with his new team-mates for pre-season training, which is due to start tomorrow.
The youngster was the subject of sustained interest from Spurs at the start of the year, but after the London club failed to table a formal offer, he is looking forward to proving himself in the Premier League with Sunderland.
El-Hadji Ba: "There was a moment where they (Tottenham) wanted me.
"But now it is in the past. I am happy to go to Sunderland. I like the atmosphere of the club and the supporters.
"I want to confront the best of the best to show that I am capable. I want to prove myself.
"I had been convinced to join Sunderland before Paulo Di Canio was appointed this year. But I know he is a manager who likes to win, like me.
"I had other clubs who were interested in me, but Sunderland have wanted me for ages, even before I turned pro.
"That is what tipped the decision in their favour. I feel great and I cannot wait to go to Sunderland to show them what I am capable of."