Andre Villas-Boas has told incoming Manchester United boss David Moyes that Gareth Bale will not be following him to Old Trafford next season.
• AVB: Bale deserves bumper deal
Bale has been linked with a number of Europe's biggest clubs in recent years, including Barcelona, Real Madrid and United.
However, with Moyes this week confirmed as Sir Alex Ferguson's successor, Villas-Boas moved to end any speculation Spurs would be willing to sell to a Premier League rival.
"I'm pretty sure that whatever David does in the market will be excellent," Villas-Boas said. "But to get a player of Gareth's dimension is firstly not in our interests but also very, very difficult to get."
After scoring 30 goals for club and country this year, Bale is arguably the hottest property in Europe right now, but Villas-Boas remains adamant the Welshman will remain at White Hart Lane next season.
He said: "I have those guarantees (that Bale will stay). You can always make your own understanding from what the player says and how he feels.
"He is very, very driven to be successful but you can see that he is enjoying his football and all of the indications that I have are that he will continue."
Information from the Press Association was used in this report.