The French centre-half has been out of favour at White Hart Lane after losing his place in Mauricio Pochettino’s side at the end of last year.
He did not feature in the league following the 2-1 home defeat to Stoke on November 9, making just three more appearances in the cups.
Kaboul has had two spells in north London, rejoining the club in 2010 after 18 months at Portsmouth under Harry Redknapp, who brought him back to White Hart Lane in a ??5m deal.
He made 111 appearances in his second stint, but now looks set for a move to Sunderland.