Bruno Fernandes’ penalty had put United ahead in Cologne but goals from Suso and substitute De Jong handed the Spanish side a narrow victory to advance to the final in Germany.
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De Jong, 28, scored 112 goals in 204 matches for PSV over the last five seasons, in which they won three Dutch league titles, and was the joint top scorer in last season’s Dutch league with 28 goals.
It had looked like being another night of Group B frustration for Tottenham, who spent the match huffing and puffing after Luuk de Jong headed PSV in front after 61 seconds
Team captain Luuk De Jong struck a late equaliser for PSV Eindhoven as they drew 2-2 with Tottenham Hotspur on Wednesday.
The victory took manager Phillip Cocu’s side to 80 points from 31 games, an unassailable 10-point lead over second-placed Ajax with three rounds of the season remaining