The Isthmian premier league club claimed that the player was unable to agree personal terms and that the move to Spurs was off.
The player is expected to stay with the East Sussex side even though Spurs agreed a deal with them earlier this week.
Spurs missed out on the signature of Adama Traore earlier on Saturday, with the Wolves winger rejoining his former club Barcelona on an initial loan deal until the end of the season.
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Spurs now look set to lose out on a third attacking target in three days, as they look set to be beaten by a third attacking target in three days.
A statement read: "Lewes Football Club would like to confirm that whilst the club and a Premier League club agreed a deal in principle for the transfer of Ollie Tanner, Ollie and the Premier Club were not ultimately able to agree personal terms and he remains a Lewes FC player."
Tanner missed today's game due to an injury he sustained in the previous week and we look forward to welcoming him back to the side as soon as possible.
With the transfer window set to close on Monday, Spurs are trying to strengthen their squad by looking at a possible loan deal for Dejan Kulusevski and are in talks with Bianconeri for the winger.
The 21-year-old has 27 appearances for the Bianconeri this season, but has only scored twice.
The managing director of football at Spurs signed Kulusevski for the Italian side.
The current contract of Kulusevski is due to end in the summer of 2025.
Sky in Italy reported that Spurs are competing for the services of Bentancur, who was rejected by Villa.
The opening offer from Villa was worth more than 16 million dollars, with more than 4 million dollars in bonuses.
Sky in Italy believes the two sides are close to each other. The north London side are looking at a loan deal with the Serie A side not keen on it.
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30 per cent of the fee would go to Bentancur's former club, Boca Juniors, as part of a sell-on clause in his contract, Sky Sports News understands.
Bentancur signed a contract with Juventus in July of last year and his current contract is set to expire in the summer of 2024.
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The clock is not running. The transfer window closes at 11pm on January 31.
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