The Mexico international has been linked with the Andalucian club since the beginning of the summer and was originally thought to be a potential make-weight in a deal to take Diego Perotti to White Hart Lane.
Marcelino worked with Dos Santos at Racing Santander last season as he found himself loaned out to northern Spain and the Sevilla boss is understood to be keen at linking up with the Spurs outcast once again.
Mexican website El Universal quoted Marcelino as saying: “There is nothing with any player.
“Signing a pre-contract with a player is not permitted. We haven’t spoken with the player, or with Tottenham.”
In recent days, Dso Santos has also been linked with Udinese as a possible replacement for new Barcelona signing Alexis Sanchez, however Spain is understood to be his favoured destination.