According to Shira Yussuf, the agent of the 16-years-old, Spurs have not agreed a deal.
Osimhen scored 10 goals at the Under-17 World Cup and help Nigeria win the competition for a fifth time.
After the tournament the young talent was awarded by golden shoe as the best striker.
Spanish newspaper AS reported that Tottenham won the race for the striker’s signature, suggesting a deal had been agreed last week.
However, Shira Yussuf insists there is no deal done.
He said:“We have not agreed anything with Tottenham Hotspur, it is just speculation.
Victor Osimhen needs to rest, they shouldn’t unsettle the player with these transfer stories.
How will a player be in Lagos and they are speculation he has signed a contract with Tottenham Hotspur?For now, we don’t know where he will play. We have a lot of top clubs in Europe that are after Osimhen but in due course the public will know where he is heading to. We can’t decide without the player.
According to the rumours, Manchester United, Arsenal, Liverpool and Manchester City are also interested in signing Osimhen.