Manchester City have not made an official offer to Tottenham for England captain Harry Kane.
Reports emerged on Monday afternoon that Spurs had rejected a £100million bid for their talismanic striker from the Premier League champions.
But the PA news agency understands City have not made any formal approach for the 27-year-old, who has told his boyhood club he wants to leave this summer.
Spurs also consider that Kane's situation remains unchanged having not received an official bid. The player has three years remaining on his contract in north London.
Kane is currently focusing on England's Euro 2020 campaign and any serious negotiations would also seem unlikely before his involvement in the tournament ends.
City have been heavily linked with Kane since it emerged that he was considering his future. It has also been suggested they would be willing to offer players to Spurs in an attempt to facilitate a deal.
City manager Pep Guardiola has a gap in his squad for a centre-forward following the departure of record goalscorer Sergio Aguero.
Kane even added to the speculation himself by naming City playmaker Kevin De Bruyne as the Premier League player he would most like to team up with.
But Spurs have no intention of letting their star man, who turns 28 next month, leave. They remain adamant that he is not for sale and it is believed it would need a figure well in excess of £150million for chairman Daniel Levy to even consider changing his mind.
Levy said only last week regarding Kane that he "will do whatever is right for the club".
Further transfer talk could come as a distraction for Kane as he concentrates on international responsibilities.
Kane has failed to score in England's opening two matches at Euro 2020 and was substituted in both games, against Croatia and Scotland. The Three Lions play the Czech Republic in their final group game on Tuesday.
