The club has responded to a story that appeared in The Independent on Sunday's business section.
The lead story, headlined: 'Sugar offered a way out of Tottenham' suggested that our chairman Sir Alan Sugar had received an offer to buy most of his 40 per cent stake in the club from an investment group led by Joe Lewis, the Bahamas-based billionaire.
The story added that sources close to ENIC, the investment group backed by Mr Lewis, said it was offering around 80p a share for a 29.9 per cent stake in Spurs.
Club spokesman John Fennelly responded: "An article reported in a Sunday newspaper referring to a sale of Amshold Ltd shares in Tottenham Hotspur Plc for 85p is totally wrong. The story is over two years old.
"Although the company ENIC has from time to time been in contact with Amshold Ltd to explore an involvement in Tottenham Hotspur plc, no agreement has been made."
Meanwhile, the ticket office has announced a successful start to the season with all tickets sold for the opening match against Ipswich.