De Boer has established himself as one of the best young coaches in European football, guiding Ajax to three consecutive Eredivisie titles.
Reports had indicated that the Dutchman had turned down an approach from the Premier League club following Andre Villas-Boas' departure.
However, De Boer's representative Guido Albers has been quick to refute claims that Tottenham made a bid for the 43-year-old's services, although he admits there has been some interest from the London club.
"Through various channels it has become clear to me that Spurs are interested," Albers told Voetbal International.
"But the club has not contacted Ajax. So from our point of view there's not much to say about it.
"Frank isn't even thinking about it. He's fully focusing on Ajax."
A number of candidates have been linked to the position at Tottenham, with former England manager Fabio Capello and Swansea boss Michael Laudrup among those said to be under consideration by the club's hierarchy.
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