The 23-year-old impressed during his debut Spurs campaign last season but has struggled to hold down a regular starting berth this term.
Niggling injuries and Harry Redknapp's signing of Scott Parker have limited the tough-tackling midfielder to just 12 Premier League starts and rumours have suggested that he could be tempted away from the club in the summer.
AC Milan have been reported as possible admirers and while he has confirmed that Sandro has been the subject of numerous bids, Eales has revealed that the Italian giants are not in the hunt to sign him.
"I have read the rumours, but Sandro will not be going to AC Milan," he told tuttomercatoweb.com.
"We have not had any contact with them, so these reports are without foundation.
"We have had other offers for him, but not from Italy and not from AC Milan."
Sandro signed for Spurs from Brazilian club Internacional for £8m in 2010.