Middlesbrough insist that they will not sell Stewart Downing or any other senior player during the January transfer window.
The Premier League club have denied receiving a third bid from Tottenham for Downing, who on Monday submitted a transfer request.
And chief executive Keith Lamb has stated the club will not respond to any more speculation.
“No senior players will be leaving. Any media speculation is meaningless and we will not respond,” he said.
Reports on Wednesday suggested that Spurs had made a new bid in the region of £14.5m for Downing, although Boro denied receiving the offer.
Spurs boss Harry Redknapp is keen to strengthen his squad in the transfer window and had identified Downing as a player who will give his side balance down the left flank.