The winger withdrew from contention for London 2012 over injury concerns but drew rumors when he recovered in time to play and score for Spurs ahead of the opening game.
Tottenham has described suggestions that Gareth Bale's withdrawal from Great Britain Olympic duty was a ploy to avoid the competition as "wholly unacceptable and unjustified", despite his recent return to preseason action days before the tournament's kickoff.
FIFA president Sepp Blatter had suggested that the winger could be banned from playing for Spurs for the duration of the event should the FA or British Olympic Association make a complaint, after the former Southampton man caught the eye by scoring against LA Galaxy early on Wednesday morning.
"The club considers the recent comment and accusations regarding Gareth Bale's fitness relating to his non-selection for Team GB's men's football team to be wholly unacceptable and unjustified," a statement from Tottenham read.
"For the avoidance of any doubt and on a point of absolute clarity and transparency: Gareth sustained an injury as he built up his fitness ahead of joining up with Stuart Pearce's side. MRI scan reports were sent to the FA medical team on 29 June.
"He was subsequently not selected on the basis of this injury and the inability to predict recovery time. This decision was not taken lightly and made only after consultation with Team GB's medical team, who were in agreement after seeing the medical reports."
Tottenham went on to say that Bale was always available but was simply no selected because of the injury.
"At no time was Gareth made unavailable for selection. Indeed, Gareth made clear publicly on numerous occasions his desire to compete for Team GB and was extremely disappointed on hearing the news he would not be fit to participate.
"He is now focused on and determined to get fit for the season ahead and to this end we have brought out an additional member of our medical team on tour, dedicated to Gareth's recovery."
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