Massimiliano Allegri has turned down Tottenham's advances as the north Londoners continue to seek a permanent manager.
Daniel Levy axed Jose Mourinho earlier this season and placed Ryan Mason in charge until the end of the season.
He is looking to appoint a permanent boss this summer but has been knocked back by the Italian.
Allegri has been out of a job since leaving Juventus in 2019 and is now being linked with the Real Madrid vacancy.
The 53-year-old, who won five Serie A titles in Turin, is looking to see how the situation plays out in the Spanish capital.
Zinedine Zidane's contract is up this summer and he is expected to move on leaving Los Blancos without a head coach.
As a result Allegri has said no to Tottenham to keep himself available for Madrid's call, reports AS.
That is despite the Italian previously rejecting Florentino Perez when he approached him back when he was in charge at Juventus.
He revealed: "Three years ago (in 2018) the president of Madrid called me to offer me the bench .
"But I had to say no, I had given Agnelli my word that I would continue at Juventus. In recent months I received several calls, I am ready.
"I want to retrain. I miss seeing the players every day."
Tottenham meanwhile are having to keep their options open as they prepare for a potential rebuild.
The future of Harry Kane is under the spotlight meaning the next boss may be without the club's talisman.
Graham Potter at Brighton and Fulham's Scott Parker have both been linked with the hotseat in north London.
