Sunderland have rejected a £6 million offer from Tottenham for striker Kenwyne Jones.
The Sun says Spurs boss Harry Redknapp felt 6ft 2in Trinidadian Jones would be a valuable addition to his squad.
However, Sunderland told Spurs they were not interested in any deal, especially not with a team they consider to be relegation rivals.
Jones, 24, is vital to the Black Cats' chances of survival and boss Ricky Sbragia believes it would be sending out the wrong message were they to sell him.
Redknapp has made no secret of the fact Spurs do not have enough strength in depth or experience.