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"Tottenham Hotspur today made an offer of £4,000,000 for the registration of Dean Richards in either cash or by way of player exchange.
"We have rejected this offer unreservedly both verbally and in writing."
Spurs boss Glenn Hoddle has been on the lookout for a defender all summer and the powerful former Wolves ace has been his number one target since Sol Campbell's departure to Arsenal on a Bosman free transfer.
Richards recently confessed he would relish a reunion with Hoddle, while the former Saints boss has made no secret of his desire to take the 27-year-old to White Hart Lane.
Lowe, who branded Spurs 'north London yobbos' after Hoddle quit Saints in March, is unhappy with Spurs' conduct and insists Richards will be staying at St Mary's.
The player's representative Ian Elliott told TEAMtalk: "I tend to agree with Southampton. £4million is not enough for the player."