The Togo striker impressed during his loan at White Hart Lane last season, finishing as our top goalscorer with 18 goals in 37 appearances, maintaining his fine scoring record in England which now stands at 99 goals from 224 games.
Voted African Player of the Year in 2008, Emmanuel originally moved to England with Arsenal in January, 2006 before joining Manchester City two-and-a-half years later and also enjoyed a spell on loan with Real Madrid in 2011.
Emmanuel said: "I am pleased to be signing for Spurs on a permanent basis after finally agreeing my departure with Manchester City.
“It may have taken longer than expected but I am delighted to be back at Tottenham Hotspur. I really enjoyed my time here last season and I am hoping we can achieve great things together again."