Perez said that, if he did make an inquiry, Tottenham would value Kane at 250 million euros ($295 million), which would be a world-record transfer fee.
"(But) I haven't thought about signing Kane. We are happy with (Karim) Benzema and the rest of the team," Perez told radio station Cadena COPE on Tuesday.
Parts of Real's forward line have been misfiring this season, while 24-year-old Kane's red-hot start to the 2017/18 campaign has seen him score 17 times in 16 games for club and country.
That has put him in the frame to be the next Spurs star to join the Champions League holders, with Croatia's Luka Modric and Welshman Gareth Bale having made the switch from North London to Madrid in recent seasons.
Speculation was fuelled further last week when Real's former president Ramon Calderon said he expected the club to try to sign Kane to extend their current cycle at the summit of European football.
Kane failed to find the net in Tottenham's 1-1 Champions League draw with Real in Madrid on Oct. 17. The England striker will have another chance when the teams meet again at Wembley on Nov. 1.
(Reporting by Rik Sharma,; editing by John Stonestreet)
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