The Hammers recently re-entered talks with Spurs after a loan move for the 31-year-old fell through back in January.
However, West Ham have decided that they are not prepared to pay his £110,000-per-week wages, according to The Telegraph.
The Togo international scored two goals in 17 games for Tottenham last season.
Adebayor moved to White Hart Lane from Manchester City in August 2012 for £5m.
Restore Data
| Team | P | W | D | L | F | A | GD | PTS | |
| 1 | Liverpool | 10 | 8 | 1 | 1 | 19 | 6 | 13 | 25 |
| 2 | Manchester CityMan City | 10 | 7 | 2 | 1 | 21 | 11 | 10 | 23 |
| 3 | Nottingham ForestNott'm Forest | 10 | 5 | 4 | 1 | 14 | 7 | 7 | 19 |
| 4 | Chelsea | 10 | 5 | 3 | 2 | 20 | 12 | 8 | 18 |
| 5 | Arsenal | 10 | 5 | 3 | 2 | 17 | 11 | 6 | 18 |
| 6 | Aston Villa | 10 | 5 | 3 | 2 | 17 | 15 | 2 | 18 |
| 7 | Tottenham HotspurSpurs | 10 | 5 | 1 | 4 | 22 | 11 | 11 | 16 |
| 8 | Brighton & Hove AlbionBrighton | 10 | 4 | 4 | 2 | 17 | 14 | 3 | 16 |
| 9 | Fulham | 10 | 4 | 3 | 3 | 14 | 13 | 1 | 15 |
| 10 | Bournemouth | 10 | 4 | 3 | 3 | 13 | 12 | 1 | 15 |
| 11 | Newcastle UnitedNewcastle | 10 | 4 | 3 | 3 | 10 | 10 | 0 | 15 |
| 12 | Brentford | 10 | 4 | 1 | 5 | 19 | 20 | -1 | 13 |
| 13 | Manchester UnitedMan Utd | 10 | 3 | 3 | 4 | 9 | 12 | -3 | 12 |
| 14 | West Ham UnitedWest Ham | 10 | 3 | 2 | 5 | 13 | 19 | -6 | 11 |
| 15 | Leicester CityLeicester | 10 | 2 | 4 | 4 | 14 | 18 | -4 | 10 |
| 16 | Everton | 10 | 2 | 3 | 5 | 10 | 17 | -7 | 9 |
| 17 | Crystal Palace | 10 | 1 | 4 | 5 | 8 | 13 | -5 | 7 |
| 18 | Ipswich TownIpswich | 10 | 0 | 5 | 5 | 10 | 21 | -11 | 5 |
| 19 | Southampton | 10 | 1 | 1 | 8 | 7 | 19 | -12 | 4 |
| 20 | Wolverhampton WanderersWolves | 10 | 0 | 3 | 7 | 14 | 27 | -13 | 3 |
| > Premier League Full Table | |||||||||
