Gareth Bale's agent has branded talk of a Tottenham bid to bring the forward back from Real Madrid "rubbish".
A report in Marca has claimed Spurs have contacted Madrid about the Wales international and are prepared to pay a fee of between €50million and €60m to sign him.
The story adds that any possible negotiations would be hampered by the fact the Premier League club could only afford around half of Bale's Madrid wages.
It has long been suggested Bale will move on in the transfer window as it is believed head coach Zinedine Zidane does not consider him a key part of his plans.
However, the 30-year-old's agent, Jonathan Barnett, says there is no truth to the latest Spurs rumours.
"I don't comment on rubbish," was his brief response to talkSPORT.
Bale's future appears complicated as there seem to be few clubs willing and able to match both his wages and Madrid's asking price.
Manchester United were often linked with the player last season but manager Ole Gunnar Solskjaer is not thought to have any concrete interest in a bid.
With Chelsea under a transfer embargo and Manchester City and Liverpool seemingly not among his suitors, a move back to Spurs, the club he left in 2013 to join Madrid in a €100m deal, appears most likely if he is to return to the Premier League.
Bale scored 11 goals in 40 appearances in a disappointing season for Madrid in 2018-19, as they finished third in LaLiga and were humbled by Ajax in the last 16 of the Champions League.
With Eden Hazard and Rodrygo joining in the close season and Vinicius Junior, Marco Asensio and Lucas Vazquez also competing for wide attacking spots alongside strikers Karim Benzema, Luka Jovic and Mariano Diaz, Bale's first-team opportunities at the Santiago Bernabeu are looking limited.