Media reports on Friday were suggesting that Spurs boss Glenn Hoddle was about to swoop for the French striker but the North London club have denied these reports.
"Media claims that we are set to sign Frederic Kanoute are wide of the mark," a statement on the club's official website, www.spurs.co.uk, says.
"The West Ham striker is another player who we admire but we are not on the verge of any transfer.
"As with Bobby Zamora, Kanoute is one of a number of players that we are looking at but, once again, if we make an offer, we will do so directly to his club."