The Ligue 1 club confirmed the proposed bid with add-ons but Rennes want an unconditional £15m.
The French side has written to Tottenham requesting for a face-to-face talks but are yet to hear back.
M'Vila had rejected offers from Zenit St Petersburg and Shakhtar Donetsk.
Reports in France have linked the midfielder with Everton and Newcastle.
M'Vila made 61 appearances for Rennes and France last season, featuring in three of his country's four Euro 2012 matches.
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