To join Spurs full time, it is understood the 28-year-old striker will have to take a £3m-a-year drop in pay.
The Sun reported a close friend as saying: “Manu is digging his heels in and I don’t think this is going to be sorted any time soon.
“He’s the sort of guy who will see out his contract rather than cave in.”
In 2009, Man City paid Arsenal £25m for Adebayor in 2009. He still has two years left on a £175,000-a-week contract.
Adebayor, who scored 18 goals on loan last season, is holding out for more cash from White Hart Lane or a massive pay-off from City.