Valencia striker Roberto Soldado has refused to comment on speculation that he is set to join Tottenham Hotspur in the coming days.

Reports in recent days have suggested that Tottenham have made Soldado their top summer target and are currently in talks with the Spanish club as they attempt to persuade them to part with their star striker.

Just one week ago Valencia turned down an offer from the north London club and it is believed that they are determined to get the full £26m needed to activate his release clause.

Soldado impressed last season with his 30 goals in 46 appearances and is believed to be Tottenham's top target after missing out on another Spanish striker in David Villa who instead decided to join Atletico Madrid.

While Spurs are said to be confident of finally securing the services of the prolific striker, Soldado has refused to comment on the perspective move but admitted he will comment once the situation becomes clearer.

"I do not know what is going on at the moment," he said. "At the moment, I cannot say anything," said Soldado, as quoted on Sky Sports. "We will wait to see what happens. When the right time comes, I will speak, as I always have done."

Tottenham have already secured the services of Brazilian midfielder Paulinho and Belgian winger Nacer Chadli, but it seems a striker is still high on the agenda after an indifferent campaign from Emmanuel Adebayor and Jermain Defoe.

Both strikers disappointed in front of goal and it is seems Spurs manager Andre Villas-Boas is keen to ease the burden that was placed on Gareth Bale who finished as the club's top scorer.

Despite plenty of speculation about the future of Bale it is believed that any potential deal for Soldado does not hinge on the sale of the Welsh winger who has been heavily linked with a record breaking move to Real Madrid.