Tottenham insist they were not behind the mystery complaint to the European Commission which was blamed for the collapse of West Ham's bid to move to the Olympic Stadium.
The Hammers beat Spurs for the right to move into the London 2012 showpiece, but the North London club challenged the Olympic Park Legacy Company's (OPLC) decision in the courts and the deal fell through 10 days ago.
An anonymous complaint to the European Commission about the role of Newham Council's £40million loan in West Ham's bid is understood to be part of the reason why the agreement with the Hammers collapsed.
It has been rumoured that Spurs were behind that complaint, but the club have hit back at those suggestions.
A spokeswoman said: "It was not us and it was not (rival bidder) Leyton Orient.
"The reason it wasn't us was because it would be totally illogical for us to go to a European court at a time when we were engaged in a legal process in the UK."
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