Storrie said: "Younes Kaboul is Tottenham Hotspur's player. We have no comment to make."
The 22-year-old has expressed a desire to link up with Harry Redknapp's FA Cup winners, while striker Nugent is the latest player to be linked with a move away which could provide the funds for Kaboul.
Redknapp is not certain if he will be given the £12million from Sulley Muntari's move to Inter Milan, but would almost certainly get the £5million from Nugent's departure if Ipswich boss Jim Magilton firms up his interest in the England international forward.
Magilton said: "I would go back in for Nugent because I know he can live at this level and we know he enjoys scoring at Portman Road. He is someone I know could take us to where we want to go."




