Spurs made an approach for Milner in January when the North London side also made a move for keeper Paul Robinson.
Their £5m double bid for the pair was turned down flat and Leeds director Peter Lorimer has revealed the club have not discussed any bids that could lead to players leaving the club before the end of the season.
"Nothing has been discussed about players leaving the club at this stage," said Lorimer to the YEP.
"I'm sure lots of club will show interest in the likes of James and it's up to us to keep them here. James is a good young player and we fully expect clubs to come knocking.
"Teams are already looking towards next season and speculation is bound to be rife."