The former Barcelona and Rangers defender is reportedly a contender to succeed the sacked Andre Villas-Boas as boss after leading Ajax to three Eredivisie titles.
However, de Boer's agent Guido Albers has played down the speculation.
Albers told Voetbal International: "Through various channels it has become clear to me that Spurs are interested, but the club has not approached Ajax.
"So for us there is not much to say about it. Frank focuses entirely on Ajax."
Source: PA
Source: PA