With the 26-year-old England international poised to leave the Trotters in favour of a move to Chelsea, Spurs are set to miss out on a player they initially tried to sign in the summer.
Harry Redknapp has made no secret of his desire to strengthen his defensive department at White Hart Lane in January, and it is believed that Cahill was his number one target.
However, Samba is also an attractive option for Tottenham and with a transfer value of just £8million, is well within the club's transfer budget.
Relegation-threatened Rovers are keen to get the Congolese stopper off the Ewood Park wage bill, and with the captain likely to command wages in the region of £60,000-a-week Redknapp will be confident of reaching an agreement with the defender.
Spurs could face competition for Samba's signature from the likes of QPR, who have also previously expressed an interest in bringing Sebastien Bassong to Loftus Road.
Samba would likely prefer a move to Tottenham - where the 27-year-old would have the opportunity to challenge at the top of the Barclays Premier League, rather than continuing a scrap at the bottom with Neil Warnock's fellow relegation-strugglers.