The Black Cats had agreed a fee with Tottenham and were waiting to discuss detailed personal terms with the Frenchman in the next 48 hours.

Villa have long been linked with an interest in the centre-back, with Portsmouth boss Harry Redknapp stating publicly that he was likely to miss out on the 22-year-old because he was keen to play for Martin O'Neill.

It had been reported in the last 48 hours that Sunderland had won over Kaboul and the final hurdle was the medical.

But the deal had not progressed so far and the Black Cats now face the possible disappointment of missing out on one of their prime summer targets.

Manager Roy Keane has already signed midfielder Teemu Tainio from Spurs for an undisclosed fee with the capture of defender Pascal Chimbonda from White Hart Lane also set to be announced soon, once the former Wigan defender has settleD some remaining issues with his current club.

Steed Malbranque completed a quartet of Tottenham players Sunderland had bids accepted for.

All four met Keane and were shown around the Black Cats training ground and stadium last weekend but detailed negotiations over personal terms have not been completed with Kaboul or Malbranque.

Meanwhile, a new name was thrown into the rumour mill today with Sunderland said to have a £7million interest in Marseilles left-back Taye Ismaila Taiwo.

The 23-year-old was voted the African young player of the year two years ago, 12 months after helping Nigeria to the World Youth Championship final, but today's reports look to be speculative at best.