The Spurs executive also addressed how the club is happy with the loan of Simon Dawkins to San Jose and admits the club is open to loaning more young players to MLS.
"I can't really comment on that because that's more of a Daniel [Levy] and Harry [Redknapp] thing but to my knowledge there's no truth to that," said Eales.
Dos Santos has only made 16 league appearances for Tottenham since joining from Barcelona in 2008. During this past offseason, it was reported that several MLS clubs were interested in the Mexican international winger. Dos Santos' agent, Vicente Montes, addressed the rumors, rejecting the notion that the 24-year-old would be interested in joining the North American league.
"With all due respect, MLS is not for a 22-year-old player," Montes told cancha.com.
In the New York area to promote Tottenham's North American tour, Eales wouldn't address the futures of Dos Santos, Gareth Bale, Luka Modric or manager Harry Redknapp. However, he did mention that the club is very pleased with the development of Simon Dawkins in MLS and also pointed to former Spurs' player Robbie Keane's form with Aston Villas as proof that the league is very competitive. He expects that Tottenham will continue to loan young players to the league.
"We've loaned Simon Dawkins to San Jose and that shows the creditability of the league," said Eales. "To send one of our young players out there and he came back a better player, there's a real feeling at Tottenham Hotspur that the MLS is a credible league and we're looking forward to loaning [more] players to the league because it's good at helping young players develop their games."
Eales also praised the exploits of 40-year-old American goalkeeper Brad Friedel, who he believes has been a solid addition and has also helped Tottenham in marketing its brand in the United States.
"To talk about Brad Friedel, what a character," said Eales. "He now has what 300 consecutive appearances in the Premier League? I can't see that record being beaten because to do what he does week in and week out is unbelievable. He's been brilliant in the dressing room, a real professional. Obviously, you got to be when you are 40-plus still playing in the league. "
He added, "He has had a superb season again even at his age. From an American standpoint, everywhere we've been to promote Tottenham's tour, he's the one player that they [media] are all interested in."