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Allardyce said: "There has been some interest from Tottenham over Michael in a player exchange mode and not transfer money mode.
"It is just not to be and not of any interest to us at the moment.
"Tottenham are trying to nick the player, which I can understand from their point of view. We are nowhere near at the moment.
"They have been interested in Michael before and whether they have got to the player or not is another matter.
"At the end of the day Michael is contracted to us. He has been our main striker now for the last couple of seasons."
"I would fancy a few of the Tottenham players but the financial arrangement is not right."