Middlesbrough chief executive Keith Lamb has said that he has had no contact with Tottenham about any potential swap deal.
Downing has long been linked with a move to Tottenham, while Defoe's situation at White Hart Lane has been plunged into doubt following confirmation that Juande Ramos would be prepared to let him move on.
It has also been claimed that Boro defender Jonathan Woodgate has emerged as a target for Spurs, but Lamb has moved to nail down the speculation.
"I don't usually comment on stories like this, but I have had no contact with Tottenham about Jermain Defoe, or Stewart Downing, or Jonathan Woodgate," Lamb told Setanta Sports News.
"In fact I have not had contact with them about my uncle's cat!"