Hammers co-owner David Sullivan has confirmed that a bid for the 29-year-old midfielder has been turned down and that the player is not for sale - 'at any price'.
Sullivan told the official West Ham website, www.whufc.com: "I made a promise that I would not sell Scott and I will not, for any amount of money, break that promise to the West Ham supporters.
"Scott is not for sale at any price, to anyone.
"West Ham supporters, for far too long, have had owners that sell their best players and promise one thing and do another.
"This is a new era. We are building a bigger, better West Ham and when we make a promise, we honour it.
"As repeatedly stated, Scott Parker is not for sale and there are no circumstances and no amount of money that will cause us to break that pledge to the fans.
"The club informed Tottenham chairman Daniel Levy prior to him making the offer that we would not welcome any approach to unsettle the player.
"Scott Parker has three years left on his contract and the club has opened talks with his agent over a new five-year deal."