The 31-year-old revealed on Monday that he was happy with life at Atletico Madrid, ruling out any possibility of a return to England after Harry Redknapp's admission that he would like to bring the golden-locked striker to Spurs.
Forlan had reportedly told the Daily Express: "Tottenham are a club who are going in the right direction but I have no interest in joining the Premier League with any club.
"For a start, Spain is much hotter and also it is my home now. I will never play in England again but I still actually look back with fond memories at some moments."
However, speaking to reporters outside the Uruguayan training base in Kimberley on Thursday night, Forlan indicated a possible change of heart, suggesting a summer move to White Hart Lane could be back on the cards.
"They have to be a good offer and we have to see," he said.
"I am very happy in Madrid and the way the city and the team are always with me.
"[But] you never know. If it is a good offer we have to see if the team wants me to leave or not and then we have to sit and talk."
Forlan has been one of the stars of the World Cup in South Africa, firing four goals as Uruguay stormed to the semi-finals.
And he could still bag both the Golden Ball and Golden Boot awards were he to excel in Saturday's third-placed play-off with Germany in Port Elizabeth.
Spurs are preparing for their debut appearance in the Champions League and are looking to bolster their squad as a result.
Redknapp is believed to have been mulling moves for Palermo's Edison Cavani and Dutch forward Klass-Jan Huntelaar, with the futures of both Robbie Keane and Roman Pavlyuchenko uncertain.
By James Martini
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