West Bromwich Albion have rejected Tottenham's offer for Saido Berahino and said they have no plans to sell the player.
Sources have told ESPN FC that Berahino is keen to secure a move to White Hart Lane but West Brom boss Tony Pulis said at the weekend that the striker would only be sold if an "unbelievable offer" came in.
The Daily Telegraph has reported that Spurs offered £15 million for the England under-21 international, but West Brom have now said they do not intend to part with the player.
Chairman Jeremy Peace said on the club's official website: "We have no interest in selling Saido which is what I have told [Spurs chairman] Daniel Levy.
"I know we are living in an age where no club can say 'never' about the possibility of selling a player. However, the prospect of selling Saido is simply not on our agenda.
"We are going forward with Saido very much in our plans and still striving to add players to improve the balance of our squad."
Spurs have brought in Clinton Njie from Lyon but remain keen to reinforce their attack after allowing Roberto Soldado to join Villarreal and with Emmanuel Adebayor not in Mauricio Pochettino's plans.