The Argentina defender is one of five senior players set to leave Spurs at season's end, no matter whether they beat the drop or not, reports talkSPORT.
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A knee injury suffered in defeat at Sunderland on Sunday is expected to have seen Romero to have played his last game for the club.
The defender's hopes of making the World Cup is now in jeopardy.
Guglielmo Vicario, Destiny Udogie and Yves Bissouma are also set to be sold, while Spurs are unlikely to take up the permanent option in Joao Palhinha's loan deal with Bayern Munich.
Goalkeeper Vicario and fullback Udogie are both being linked with a return to Serie A, while Romero is a confirmed target for Atletico Madrid.