Tottenham chairman Daniel Levy offered Cristiano Ronaldo to former manager Antonio Conte before Christmas.
Released by Manchester United in November, Ronaldo signed for Al Nassr in January after the World Cup.
However, the Daily Mail says Levy suggested Ronaldo to Conte in December.
The Spurs chairman was serious about signing the Portuguese star, but Conte shut down the idea.
Conte left Spurs by mutual consent during last month's international break following a poor run of results just weeks before the expiry of his contract, which was poised to run down at the end of the season.