Spurs initially refused to match Everton’s £30million offer for Sissoko, paving the way for the France international to move to Goodison Park.
However, the north Londoners then decided to match the bid at the 11th hour, leaving Everton red faced as the 27-year-old failed to show for a flight to Merseyside.
Tottenham’s ability to offer Sissoko Champions League football is understood to have swung the deal.
Yottenham and Newcastle later confirmed the deal.
Spurs wrote on Twitter: “We are delighted to announce the signing of @MoussaSissoko from Newcastle United.
“@MoussaSissoko has signed a contract with the Club until 2021 and will wear number 17! #SissokoSigns.”
Newcastle added on their official website: “Newcastle United midfielder Moussa Sissoko has completed his transfer to Tottenham Hotspur for an undisclosed fee.
“The 27-year-old France international arrived on Tyneside in January 2013 from Toulouse and made 133 appearances in all competitions for the Magpies during three-and-a-half years at St James’ Park, scoring 12 goals.
“Sissoko’s final outing for United came in a 5-1 victory over his new side, Spurs, on the last day of the 2016-17 campaign.”
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