The Sun says Adebayor is threatening to see out the remainder of his contract at Manchester City.
The striker, 28, is unhappy at being asked to take a £3million-a-year pay cut to join Tottenham.
A close pal confirmed: "Manu is digging his heels in and I don't think this is going to be sorted any time soon.
"He's the sort of guy who will see out his contract rather than cave in."
Adebayor still has two years left on his £175,000-a-week contract at the Etihad.