The Togolese ace was close to joining the Hammers in January, but a late loan move was vetoed by White Hart Lane transfer guru, Daniel Levy.
However, it has been mooted that the club have revived their interest after losing both Enner Valencia and Andy Carroll to long-term injuries, which has left Slaven Bilic short of back-up for Diafra Sakho.
Reports claim that a deal was close just over a week ago, however, the Irons have now opted against a move for the African ace.
Adebayor earns a staggering £110,000-per-week at Spurs, but the club were willing to let him leave for free so long as West Ham footed his salary.
The 31-year-old now appears in line to stay with Tottenham, although there was mooted interest from Middle Eastern sides earlier this year.