Spurs have held talks with Fiorentina over an agreement for the midfielder and appeared to be in line to bring him to north London, with the delay due to needing to ship out Tanguy Ndombele.
The track has gone cold though amid suggestions that Amrabat was a plan B option for Tottenham; Spurs football managing director Fabio Paratici is renowned for keeping several potential options on the table before opting for one.
And Spurs have now turned away from signing the Morocco international this month.
They are set to snap up another midfielder in the shape of Rodrigo Bentancur, from Juventus, and appear to have now decided against signing Amrabat.
The Moroccan has struggled to make an impact at Fiorentina this season and La Viola were willing to do business.
He has played just 214 minutes of football this term in Serie A for Fiorentina.
It remains to be seen if Amrabat, who is under contract at Fiorentina until the summer of 2024, moves on deadline day, but he does not appear to be Tottenham bound.