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."
Tim Sherwood took charge of the team for their Capital One Cup defeat to West Ham on Wednesday night after Villas-Boas was sacked in the wake of their 5-0 Premier League thrashing at home to Liverpool.
De Boer had emerged as the favourite with Sky Bet to take over as boss on a permanent basis.
Technical co-ordinator Sherwood is also in the running, along with former Spurs manager Glenn Hoddle.
Another former England boss, Fabio Capello, has also been mooted for the position along with Swansea boss Michael Laudrup.
The Dane's assistant manager at the Liberty Stadium, Morten Wieghorst, has played down suggestions Laudrup could be on his way to White Hart Lane.
Sherwood has refused to rule himself out of the running but admitted the role would have to be right for him and the club.
"I need to chat to the chairman and see what they're thinking but the immediate future is up in the air. I don't even know about the weekend," he said.
"It would have to be right for me and the club. The chairman needs to make the correct decision and find a manager most compatible.
"Hopefully I'm in the frame but it's not my decision.
"It's been different, I am not used to not sleeping. It's been mad but I am up for a challenge.
"I think I can manage men and be honest but the decision to go on is out of my hands.
"It would be good to get it resolved for the club's sake and the players."