Netherlands manager Louis Van Gaal has turned down the opportunity to replace Tim Sherwood at White Hart Lane, according to the Daily Mirror.
Van Gaal, 62, will leave his post as head coach of the Dutch national team after this summer's World Cup and had been linked with the head coach's role at Tottenham.
Sherwood is expected to be removed by Daniel Levy this summer, with Van Gaal the bookmaker's favourite to succeed the 45-year-old.
However, with the Manchester United job available once more, Van Gaal is believed to have turned down the advances of Spurs in favour of succeeding the sacked David Moyes at Old Trafford.
Moyes is as short a price as 5/1 with some bookmakers to take the Spurs job, though Van Gaal remains the 10/3 favourite.