Leandro Damiao
Damiao not in talks over Santos move. (Reuters)

Internacional president Giovanni Luigi has denied reports suggesting the club have agreed to sell long term Tottenham Hotspur target Leandro Damiao to Santos, but suggests they are open to offers.

The Brazil international found himself relentlessly linked with a move to White Hart Lane last season after the Premier League club made at least one official offer for his services on the final day of the January transfer window last season.

Tottenham's interest remained in the summer until they became frustrated with Internacional's demands, with the club then determined to hold onto the 24-year-old until after next summer's World Cup.

Reports earlier this week suggested that the Brazilian club may have had a change of heart however, with Globo Esporte reporting they had agreed to sell Damiao to domestic rivals Santos following an indifferent season where the striker fell out of favour with Luiz Felipe Scolari and the Brazil squad.

According to Brazilian reports, Doyen Sports Group, one of the largest third party ownership companies in football, had successfully added Damiao to a client list that also includes Radamel Falcao and Geoffrey Kondogbia, purchasing 70 per cent of the player's rights ahead of his proposed move to Santos.

However, Luigi has firmly denied such reports and insisted the club are yet to receive any offers, but admits the striker could leave following the conclusion of the Brazilian league at the weekend.

"There are no negotiations underway as the league just ended on Sunday," Luigi told RBS TV.

"The possibility of Leandro Damiao leaving is still open, but nobody has contacted me."

Tottenham's long term interest in the Brazilian faded after unsuccessful bid before the club turned their attention to Roberto Soldado. After a bright start the Spaniard has struggled in front of goal and with Jermain Defoe heavily linked with a lucrative move to the MLS, Villas-Boas may have to consider bringing in another striker during the January transfer window.