Tottenham chief Fabio Paratici says Dusan Vlahovic is not currently part of the club's plans.
The Fiorentina striker has attracted interest from a number of Europe's biggest clubs after a successful 2020/21 season in Italy.
Vlahovic has been earmarked as a potential replacement for Harry Kane, but Paratici says that isn't the case.
"Dusan Vlahovic is appreciated by many clubs, it's normal - he's not in our plans, for now," Paratici said.
"I'm not going to speak about Dusan Vlahovic as he's under contract with Fiorentina… and also because we've Harry Kane who's the best striker in the world."
The 21-year-old, who represents Serbia at international level, scored 21 goals in 37 Serie A appearances last season.
Manchester City, Liverpool and Juventus have all been linked with his signature.