The former France international has put pen-to-paper on a four-year deal and becomes the Black Cats’ fourth signing of the summer, following the addition of Sebastian Coates, Adam Matthews and Jeremain Lens.
The 29-year-old has been out of favour at White Hart Lane after losing his place in Mauricio Pochettino’s side at the end of last year.
He did not feature in the Premier League following the 2-1 home defeat to Stoke on November 9, making just three more appearances in the cups.
Speaking after sealing the move, Kaboul said: “I’m delighted to be a Sunderland player and it’s an honour to join this club.
“I would like to thank Lee Congerton and the head coach for making this move possible and I can’t wait to start playing for the Sunderland supporters.”
Head coach Dick Advocaat said was delighted to add the former Tottenham captain to his squad and feels his experience will be a big asset.
Advocaat said: “He is a very experienced player, which is what we need. He has shown that in his time at Spurs and he will be a very good addition to our squad.”
Kaboul has had two spells in north London, rejoining the club in 2010 after 18 months at Portsmouth under Harry Redknapp, who brought him back to White Hart Lane in a £5m deal – he made 111 appearances during his second stint at Spurs.