0214 GMT January 19, 2020
The England international has been in stunning form for club and country throughout 2017, scoring 45 goals in 40 games, goal.com reported.
Such fine scoring exploits have led to links with Real, with reports in Spain claiming that Perez had initiated talks with Spurs following the 1-1 draw between the two clubs in the Champions League.
However, Perez has now rubbished such suggestions and believes that it would take a world-record fee to extract him from Spurs.
"Signing Harry Kane has not passed through my head. He is a great player and in addition he is young," Perez told Cadena COPE.
"He has many years to progress, but we are delighted with [Karim] Benzema and with all of the team.
"I didn’t ask Tottenham’s president for the price because he would have told me that he is worth €250 million."
Spurs plays Real Madrid at Wembley next week, after a Premier League clash with Manchester United on Saturday.