The Belgium striker has enjoyed another productive loan spell this season, during which his 13 goals in all competitions have helped Everton in its quest for Champions League qualification.
"I'm looking for a club for Romelu and, yes, I've talked to Daniel Levy once but that doesn't mean Romelu will definitely join Spurs. That's not a talking point at this moment," Lukaku's agent, Christophe Henrotay, told Het Nieuwsblad.
"There aren't 20 teams that can afford to buy Romelu. He won't go from Everton to, let's say, Swansea. There's also a difference between Everton that plays against relegation and an Everton that fights for European football."
Lukaku also spent last season on loan, netting 17 times for West Brom, meaning that he has scored 29 times in 59 Premier League appearances despite never registering a goal for his parent club.
Spurs, meanwhile, are in the market for a forward with just two senior strikers listed on their books, while the form of Roberto Soldado - a 31 million euro signing last summer - has been a major concern.