Bent was a �16.5m signing from Charlton last summer

Levy says he has discussed possible targets with manager Juande Ramos and sporting director Damien Comolli.

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

"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."

606: DEBATE Should Spurs sell Bent?

Strikers Dimitar Berbatov, Darren Bent and Jermain Defoe have all been linked with moves away from White Hart Lane.

But Levy hinted none of them would be leaving the Premier League club in the new year.

"Once again for the record, we are not a selling club, rather we are building for the future," he said.

"When we have players on long contracts we have no need to entertain offers."