The 25-year-old Ghana international joined Sunderland from Rennes in August for a club record £13 million, and scored 10 goals for the Black Cats in his first season in the Premier League.
His performances are said to have impressed Spurs manager Harry Redknapp, who is believed to be on the look-out for a new striker after his current crop of forwards mustered just 18 league goals between them in 2010/11.
"Spurs are a fantastic club and any player would be flattered by their interest, so I am, but there is nothing I can do if Sunderland want to keep me," Gyan told Sky Sports.
But the Ghanaian - capped 48 times by his country and one of the heroes of the Black Stars' run to the World Cup quarterfinals in South Africa last summer - has played down talk of a switch to White Hart Lane.
"I am not aware of any contact from Spurs, I have a contract with Sunderland. At the moment it is rumours.
"I was in London three weeks ago for an award with my good friend John Pantsil, not for a meeting with Spurs."
It is also reported that Sunderland boss Steve Bruce is looking to spend some of the money raised from the recent sale of Jordan Henderson to Liverpool on bringing Spurs and England striker Peter Crouch to the Stadium of Light.
But Spurs supremo Redknapp has already dismissed talk of Crouch leaving N17, telling The Sun: "Crouchie is not one we want to sell if we can help it."
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