Tottenham have maintained they have not made any bids for Palermo duo Simon Kjaer and Edinson Cavani.
Palermo president Maurizio Zamparini claimed Spurs had tabled a 35million euro offer for the pair, with Denmark centre-half Kjaer and Uruguay forward Cavani having both played well at the World Cup.
However, the Barclays Premier League club insists those remarks are wide of the mark. "Palermo's claims are inaccurate. We have not bid for these players," said a spokesman for Tottenham.
Spurs boss Harry Redknapp has had issues in defence with Ledley King and Jonathan Woodgate both struggling with long-term injury problems while Cavani would boost an attacking line-up which already features the likes of Jermain Defoe, Peter Crouch and Roman Pavlyuchenko.
Zamparini was quoted by Sky Italia as claiming: "Tottenham have bid 35 million euros, an offer we cannot refuse, seeing as the two players have both said they want to leave.
"We will reinvest the money for these players. The midfield is my biggest concern, whereas in defence and attack we are fairly well covered."
Palermo signed 21-year-old Kjaer from FC Midtjylland in 2008 and a string of impressive performances in Serie A have brought him to the attention of Europe's leading clubs.
Cavani, 23, was equally unknown when he moved to the Sicilian club from Danubio in 2008.
Kjaer's representative Mikkel Beck has indicated the Denmark international would be open to a move, should anything "concrete" materialise.
"The situation has not changed since the summer began," Beck told www.Sport.co.uk.
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