Spurs sacked Jose Mourinho a little over two weeks ago and while the Portuguese has been confirmed as the new Roma coach, the north London club are yet to take a concrete call on their new manager.
Tottenham are yet to offer anyone the job despite links with several names around Europe and therefore, no one has turned them down explicitly.
Spurs technical director Steve Hitchen is still drawing up a shortlist, which is expected to have three to five names and an interview process will follow.
There was talk that Spurs could announce a new manager by the end of the season but it has been claimed that will not be happening.
The north London club are very much in the middle of the process of identifying their targets at the moment.
Tottenham will only announce the appointment of a new manager after the season ends later this month.
Spurs have not ruled out poaching a manager out of a club if he is the right candidate.
They are claimed to be looking for a manager in the mould of Mauricio Pochettino who will work on improving individual players.
