The French defender has recently returned to training with his Spurs teammates following a lengthy spell on the sidelines with a knee injury.
However, despite his recovery, speculation has claimed that he will now find it hard to break back into the starting lineup ahead of the likes of Michael Dawson, Steven Caulker, William Gallas and Jan Vertonghen.
As a result, Anzhi coach Guus Hiddink has told Spurs to name their price for the 27-year-old, according to The Metro.
The report went on to claim that Kaboul is viewed by Hiddink as a replacement for Christopher Samba, who signed for Queens Park Rangers last month.
Kaboul rejoined Tottenham in 2010 following a two-year stint with Portsmouth.