The 27-year-old has been identified as a reliable, value-for-money option in January in a bid to bolster the club's injury-ravaged defence.
Spurs boss Harry Redknapp wanted to bring Gary Cahill to White Hart Lane, but after it emerged that the England international looks likely to join Chelsea, Samba is deemed the next best option.
Tottenham cruised to a 2-0 victory over Norwich at Carrow Road last night, further showcasing their genuine title credentials this season, and Redknapp is keep to add to his squad in a bid to push on in the New Year.
Blackburn are looking to finance moves for Manchester City's Nedum Onuoha and Fulham striker Andrew Johnson, and while they may be reluctant to lose a lynchpin such as Samba, Steve Kean recognises that a potential £10million sale could be too good to turn down.
Redknapp last week spoke of his desire to make a big signing in the January window, in a bid to send out a message to Tottenham's Barclays Premier League rivals.
"We've got to be a club looking to go places," he said in The Sun. "The potential is great here. We sell out every week, we've got good players.
"If we're going to make a signing, let's make one big signing. That would send out a message. But it's difficult finding that player who would make a difference."