Tottenham Hotspur manager Andre Villas-Boas has denied making a bid for Anzhi Makhachkala midfielder Willian.
It was recently reported that Spurs were ready to battle it out with Premier League rivals Liverpool for the 25-year-old Brazilian's signature.
When asked if the club have made a bid for Willian, Villas-Boas told reporters: "No, no. He is a player who I appreciate. He belongs to them and I respect them so I wouldn't like to extend myself too much."
Willian joined Anzhi from Shakhtar Donetsk in January for a fee of around £30m.