The former Mali international player is out of contract with Sevilla and is understood to being close to signing a one-year deal with the Narenjiha, according a club spokesperson.
“We have contacted him and we're talking to him, we have reached an agreement with the 34-year-old to stay with us for one season,” the Mes official told the Tehran Times.
Kanoute is expected to arrive in Dubai on Sunday as the two parties seek to move forward on negotiations.
The veteran striker, who would arguably be the biggest name to play in Iran's Pro League, is seen as an idol among Iranian fans, as he made a name for himself worldwide after scoring almost 200 goals in his career in Europe.
The 2007 African player of the year has spent 15 seasons playing European top flight football, after spells with Lyon, West Ham, Tottenham and most recently Sevilla.