The young defender have decided to join Spurs despite being linked with Roma, Inter Milan and Portsmouth.
Spurs boss Martin Jol told the club website: “If you ask people in France who is seen as the hottest prospect in defence they will say Younes Kaboul.
“It’s important to have quality players in defence and with him, we have that.”
Spurs sporting director Damien Comolli said: “Younes possesses power, great pace and is good on the ball and strong in the air.
“He is a good leader who showed a great desire to come to us despite interest and offers from numerous other clubs.
“From day one he said ‘I want to play for Spurs’ and his personality made a big impression on Martin and myself.
“He has been a regular in the Auxerre first team for the past two seasons and is an excellent signing.”