The former Barcelona man is expected to leave White Hart Lane after failing to force his way into Harry Redknapp’s first-team plans - being loaned out to Ipswich Town, Galatasaray and Racing Santander in the last three seasons.
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Sevilla were understood to be the front-runners for his signature, but while they have admitted an interest in signing the midfielder, the club’s sporting director Roman Rodriguez Monchi is adamant that there has been no contact between the two clubs.
"The club have not spoken with the player or with Spurs," he said.
"It is certain that we are interested in the footballer but we have not spoken with the kid and it is not true that we have signed a pre-contract.
"This is not legal and Sevilla always takes this subject seriously."
Dos Santos has already showed Sevilla what he is capable of, having impressed in Spain last season during a loan spell at Racing Santander, and was seen by many as a replacement for the creative Diego Capel, who has been sold to Sporting Lisbon in a £5 million deal.
By Josh Robbins
