Danial Levy, the Spurs Chairman, is thought to favour a director of football, similar to the role Damien Comolli held to recommended transfer targets, as well as having overall responsibility for the club's academy, scouting and medical departments.
The role was scrapped when he left under former manager Harry Redknapp, but with the appointment of Andre Villas-Boas, Levy was reported to be considering Roma general manager Franco Baldini but he has distanced himself from role.
Baldini, 51, speaks excellent English, has contacts throughout European football and has a good relationship with Spurs boss Villas-Boas.
But he said: "I have an obligation over here with Roma. It is a long project to which I am committed."
"In the end the structure that surrounds the football club is down to the chairman. It is not up to me to decide, it's up to the chairman. There are discussions and talks but in the end it is a club decision.
"I certainly think he is looking to further evolve in terms of the structure that surrounds the club."