Newspaper reports on Wednesday suggested the Tottenham star had told friends he was keen on joining the Gunners when his contract expires this summer.
Earlier on Wednesday the Daily Star had reported that Kaboul had told friends he is keen on joining the Gunners when his contract expires this summer.
Such a transfer would have carried with it echoes of Sol Campbell's acrimonious move across north London as a free agent in the summer of 2001.
But Kaboul Tweeted: "I can confirm 100% that the rumour about me joining Arsenal is not true!!!"
Tottenham offered Campbell a new contract which would have made him the highest-paid player in the club's history, but he elected to join Arsenal instead and went on to win two Premier League titles and three FA Cups.
Campbell was never forgiven by Spurs fans and labelled "Judas" by many, suffering vitriolic abuse whenever he returned to play at White Hart Lane.
Kaboul is currently in his second spell with Tottenham, having spent two seasons at Portsmouth before returning to the club in January 2010.