The 35-year-old was in the running for the Spurs manager role in 2021 but is not under consideration this time.
Tottenham have no intention of interviewing Julian Nagelsmann over the vacant managerial role, the PA news agency understands.
Nagelsmann has been heavily linked with the post since his shock exit from Bayern Munich at the end of March.
The 35-year-old was in the running for the Spurs job in 2021 before Bayern swooped in at the time to secure the services of one of the most sought-after young coaches in world football.
With Antonio Conte leaving Tottenham soon after Nagelsmann’s dramatic exit from the Bundesliga, the German coach was expected to be back in the mix for a vacancy at the Premier League club.
There has been speculation ever since, but while Nagelsmann is held in high regard by Tottenham, they will not meet or hold talks with him about the role and he is not a contender, PA understands.