Mauricio Pochettino was non-committal when asked about Tottenham's interest in Paulo Dybala.
The north London side were thought to be close to agreeing a move for the Juventus star who was being lined up for a £65million switch from Serie A.
However the image rights of the 25-year-old - combined with Juventus' inability to sign a replacement - meant that a deal was unable to be completed.
That failed move for Dybala was a blow, Mauricio Pochettino said that he was keen to focus on the players who they did manage to sign.
He said: "It is true that we were linked with a lot of players. Such a name like you are telling me now. These are rumours and you never know if they are true.
"I am now going to start my sixth season at Tottenham. And lots of players are linked with moving in and moving out. Of course it is difficult for the fans to know, but I cannot speak about rumours and players at other clubs.
"I cannot talk about rumours. Maybe yes, maybe no. We sign I think very good talented young players like Ryan Sessegnon, Giovani Lo Celso and Tanguy Ndombele.
"They are still young and can improve. They are not a final product and they need to prove they can be a top player at a club like Tottenham.
"They have the talent to improve. But of course we will provide the platform for them to improve and be the players we expect they can be."
