But Poyet told BBC Sport: "If Leeds let me talk to Spurs I will definitely listen to any offer but that doesn't mean I am saying 'yes I am leaving'."
Leeds have asked Poyet to stay away from Saturday's game against Millwall to avoid distractions.
The former Uruguay international, who played for Spurs between 2001 and 2004, insists he has not spoken to them and has not been told if Leeds have been approached, saying: "If they let me talk to Tottenham I will, to see what the job is, what is my position, what they are going to offer me and what their conditions are."
The 39-year-old, who has worked with Dennis Wise at Leeds for a year now, added: "Everybody is calling me and sending me texts about it but I don't know anything. I haven't been approached or spoken to anyone."
Poyet played for Chelsea from 1997 to 2001 before joining Spurs and his first coaching role in this country was under Wise at Swindon in May 2006 before they both moved to Elland Road.