Levy has been at Spurs since 2001
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Tottenham chairman Daniel Levy says the Premiership club is under no pressure to sell any of their leading players.
His comments follow reports of a host of leading clubs being interested in signing Spurs striker Dimitar Berbatov.
But writing in his programme notes for Spurs' game against Manchester City, Levy insisted: "We're building for the future - we're not a selling club.
"If, as we do, you have players on long contracts and the finances of the club are strong, you have no need to sell."
Levy added: "I'm happy for anyone to judge this club by who we sell and who we don't.
"Our ability to attract and retain top class players is key to our ambition to compete at the highest level - regularly in Europe and with our sights set on Champions League qualification."
Bulgarian Berbatov has scored 22 goals in his first season at Spurs since arriving at White Hart Lane in a £10.9m deal from German side Bayer Leverkusen one year ago.
Reports have now suggested that he is being targeted by Manchester United manager Sir Alex Ferguson, who wants to strengthen his squad in readiness to defend the Premiership crown next season, while Chelsea have also been linked to Berbatov.