Stade Vélodrome club want White Hart Lane centre-back.
Tottenham Hotspur defender Younes Kaboul is wanted by Olympique Marseille to reinforce their back line following the departures of their big-names.
The Ligue 1 side have lost defenders Taye Taiwo to AC Milan and Gabriel Heinze on a free and want Kaboul to fill the gap, according to Provence.
The 25-year-old has seen his appearances restricted to just 19 games this season because of the arrival of William Gallas from Arsenal last summer.
The France international is desperate for first-team football in order to impress the national coach Laurent Blanc ahead of the European Championships next year.
There are several problems with the deal going through. Spurs are unlikely to want to sell Kaboul with Jonathan Woodgate being released and doubts over Ledley King’s fitness.
Kaboul’s wages are also an issue as Marseille will struggle to match his current £66,000-a-week deal plus his £13.5million valuation.