Spurs striker Dimitar Berbatov has been linked with a move to Premiership giants Manchester United and Chelsea in recent weeks.
Levy wrote in his programme notes for Spurs’ game against Manchester City: “We’re building for the future – we’re not a selling club.
“If, as we do, you have players on long contracts and the finances of the club are strong, you have no need to sell.”
Levy added: “I’m happy for anyone to judge this club by who we sell and who we don’t.
“Our ability to attract and retain top class players is key to our ambition to compete at the highest level – regularly in Europe and with our sights set on Champions League qualification.”
