Spurs coach Mauricio Pochettino has remained tight-lipped over reports claiming the north London club were interested in signing Burnley defender Michael Keane and Bayern forward Douglas Costa this summer.
“There are many rumours, I cannot speak about them,” said the Argentine in his press conference ahead of the FA Cup semi-final with Chelsea this weekend.
“Today we must focus on Saturday and at the end of the season, players in and out, you will know when we finish the season.”
Douglas Costa, 26, signed for Bayern Munich from Shakhtar Donetsk in 2015 in a £21m deal overseen by Pep Guardiola but has found his opportunities more limited under Carlo Ancelotti this season.
Costa revealed in February that he had wanted more regular playing time and that he had received contact from English clubs.
‘It depends on a few factors,’ Costa said. ‘The main factor being minutes played. I cannot comment on names, but there are contacts with teams from England, Spain and also France. But we respect Bayern. I am still under contract until 2020.
‘I think England is one of the biggest leagues in the world – fantastic! The language is easier in Spain but England also has great player. For me it is the best league in the world.’