Tottenham head coach Mauricio Pochettino refused to be drawn on speculation linking the club with a move for Burnley striker Danny Ings.
England Under-21 international Ings is out of contract at Turf Moor, but reports in the media have suggested Spurs are willing to offer £12million in order to prevent other teams from talking to him.
Ings, who scored 11 goals in 35 appearances as Burnley were relegated from the Premier League, is also thought to be attracting interest from Liverpool.
But Pochettino says that he is not thinking about transfer targets at this time as Tottenham prepare for an end-of-season friendly against Sydney FC.
"I think there are a lot of rumours about that [Ings] now," he said. "I will not comment about.
"I think it's not the right moment. It's the moment to enjoy Sydney. I'm looking forward to Saturday's game."
