The Spanish club have opened talks with Spurs over a £100 million deal for the Wales international, while Goal exclusively revealed last week that Andre Villas-Boas is targeting four new signings with the cash generated from the 24-year-old's potential sale.
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"I have my opinion about Bale, but I will not go public with it", he said.
"These kind of issues are not my responsibility. I do not talk about new signings or player issues."
Following Tottenham's 5-2 defeat against Monaco on Saturday, a match which Bale was not a part of due to injury, Villas-Boas considered Carlo Ancelotti's decision to confirm talks between the two clubs as 'inappropriate'.
"Carlo is a person I appreciate a lot and we have great respect for each other, but bearing in mind this situation they have decided to make it public," said the Spurs boss.
"We have seen lots of people speak about a player that is not theirs and we are due some respect.
"These rumours of an imminent transfer are not true. The only thing we have communicated with Real Madrid is that he is our player and he is not for sale."