The Lens center half is wanted by the Magpies to shore up their backline in January.
Per French outlet La Voix du Nord, Tottenham and the Magpies are both showing interest in Khusanov.
The 20-year-old has been very impressive in Ligue 1 so far this season for Lens.
The French club are not eager to sell, as they are in a relatively good financial position.
However, a bid of at least £25 million for his services would be very hard for them to turn down.