Manchester United have dismissed reports club officials met with Holland coach Louis van Gaal this week.
Dutch newspaper De Telegraaf claimed United representatives, including a member of the Glazer family owners, rendezvoused with the former Ajax, Barcelona and Bayern Munich coach.
United say they are surprised by the reports and insisted no such meeting took place, according to the Press Association.
It was suggested Van Gaal could succeed David Moyes, who has endured a wretched first season at Old Trafford, in the summer.
Spurs, however, are believed to be frustrated the Dutchman has not agreed to succeed Sherwood, which has fuelled speculation Van Gaal is holding out for a more attractive offer.
Moyes was gifted a six-year contract when he took over from Sir Alex Ferguson last year but has overseen an at times apocalyptic campaign for United's standards.
The club were dumped out of both domestic cup competitions in January, are seven points adrift of the fourth and final Champions League spot in the Barclays Premier League table and have lost 10 League games.
Speculation Van Gaal could arrived comes just days after they were knocked out of this season's Champions League competition by Bayern Munich.
Atlético Madrid coach Diego Simeone, Borussia Dortmund manager Jürgen Klopp and Juventus boss Antonio Conte have all been touted as possible successors to the beleaguered Moyes.