The bid, which follows months of Spurs interest, is thought to be in the region of £18 million Goal.com understands.
The London side, who could see forward Roman Pavlyuchenko leave White Hart Lane on the final day of the transfer window look to have had their pursuit ended for the time being by Marseille’s man in charge.
The Ligue 1 outfit have already seen Lucho Gonzalez leave for Porto, whilst deciding not to bring in any players and insist that they will not progress with any other deals.
"In January, I have two deals to manage,” chairman Labrune told L'Equipe. “That of Lucho [Gonzalez], who wanted to leave, and that of Remy, who Tottenham wanted to sign.
“I do not think any other president in France would have refused the enormous proposal the London club made."
Spurs boss Harry Redknapp has not been shy in his interest of Remy and even made a trip to France for the sole purpose of scouting the 25-year-old, but this latest development will have the former Portsmouth manager having to switch his targets as the deadline approaches.