Manager Juande Ramos has been linked with a number of players as he attempts to improve his inherited squad after taking charge of Tottenham in October.

And Spurs, who have agreed to sign full-back Chris Gunter from Cardiff in January, have most recently been reported to be considering a move for Ajax defender Urby Emanuelson as they look to strengthen their shaky defence.

However, Levy has revealed he has held discussions with Ramos and sporting director Damien Comolli and that the trio have decided that the New Year window is an unsuitable time to venture into the transfer market.

Unsettled

Levy is also adamant that Manchester United target Dimitar Berbatov, who scored four in Spurs' 6-4 victory over Reading on Saturday, and unsettled striker Darren Bent will not be leaving the club.

"Juande, Damien and I have reviewed the squad and Juande feels that we are not looking at any major changes," said Levy.

"We are all clear that the January window is the worst time to buy quality players so we shall not be doing any business that is not essential.

"Once again for the record, we are not a selling club, rather we are building for the future. When we have players on long contracts we have no need to entertain offers."