Reports in the Swiss media claim the London club have made an approach for Yakin, who was also quoted as saying he had been in contact with the White Hart Lane outfit.
However, Basel president Bernhard Heusler has denied that Tottenham have made a move for the 39-year-old - also linked with Lazio - following the departure of Villas-Boas on Monday.
He told Swiss newspaper Blick: "There has been no contact between the clubs."
Despite Yakin being quoted on Tuesday as saying he had been approached by Tottenham, the former Switzerland defender has now denied making such a claim.
He is quoted as telling Blick: "I am enjoying my holidays. I have had no contact with Lazio or Tottenham."
Interim coach Tim Sherwood takes charge of his first Tottenham game in the League Cup semi-final against West Ham on Wednesday.
Sherwood is the favourite to replace Villas-Boas on a permanent basis, with former Tottenham boss Glenn Hoddle also thought to be in the running.
