Spurs have stuck resolutely to their determination not to allow Alli to join the Ligue 1 club on loan without a signing a replacement, which was always unlikely in the winter window.
The 24-year-old has been frozen out by Jose Mourinho and has not started a League game since the opening day of the season, when he was withdrawn at half-time of the defeat to Everton.
It remains to be seen if Mourinho will reintegrate Alli into his plans for the second half of the campaign, with Spurs desperately short of firepower in Sunday night’s defeat at Brighton.
Danny Rose was also unlikely to leave Spurs today, having turned down interest from two Turkish clubs, including Trabzonspor, earlier this month, but third-goalkeeper Paulo Gazzaniga was hoping to find a new club in Spain before the deadline.
Spurs were waiting to discover if Benfica would move on Gedson Fernandes, who has another six months to run on his 18-month loan deal in north London but has barely played this term. Galatasaray last night revealed they were in talks for the Portuguese midfielder.
Elsewhere, Tottenham are set to recall Troy Parrott from loan at Millwall and send him to League One Ipswich for the remainder of the season.
The Republic of Ireland striker, 18, has struggled for minutes at the Championship club.