André Villas-Boas is a long-term admirer of the Brazil international but the north London side failed with a bid to bring the striker to White Hart Lane in January.
However, Damiao still remains one of the most-sought after players in Europe with Napoli, who are second in Serie A, reportedly keen to sign the forward.
But Luigi rubbished claims Damiao could be on the brink of a move to Italy, adding Spurs were the only club to make a concrete bid for their star man last month.
Luigi told calciomercato.it: “Are Napoli interested in him? No official proposal has been put to us.
“With Italian clubs, there have only been informal chats.
“In January, there was only one official offer from Tottenham, but we refused it.”
Earlier in February, Villas-Boas hinted Tottenham would not make a renewed offer for Damiao in the summer after their failed swoop in January.
“The player has been linked recently with Spurs, we’ve made it public before that it’s a player that we chase, but we couldn’t agree on the full conditions so we’ve moved on,” said Villas-Boas.
“Could it [a deal for Damiao] happen in the summer? No I don’t think so, it’s probably finished now.”