The England international’s move comes just hours after Sergio Reguilon completed a similar move to Atletico Madrid. Bryan Gil also expected to join Valencia on loan before the window closes. Sampdoria claim the deal includes an option to make the move permanent.
Both Winks and Reguilon were surplus to requirements under Antonio Conte at Spurs, transfer-listed and sent to train away from the first-team squad earlier this summer along with Tanguy Ndombele and Giovani Lo Celso, who have since been loaned to Napoli and Villarreal respectively.
Winks is understood to have been holding out for a Premier League move, with Southampton and Nottingham Forest linked, but has now moved to Serie A after interest first emerged last week.
Spurs may look to sign another player - their ninth of the summer window - in the final two days before the deadline.
“For sure if there are players that go out, then we need players to come in,” Conte said last week. “The club know very well the importance for me to have a squad with a couple of players in every role.
“For sure we want to make happy every single player but at the same time we have to make the right evaluation for our club, for our team so we’ll see what happens.”