Tottenham star Eriksen is said to be a target for Juventus.
Eriksen, 23, is one of the key players at White Hart Lane, but Levy is known to value all his players if they are a sellable asset.
However, the midfielder, who scored 12 times last season, has reportedly not been the subject of an approach from Juve, according to the ESPN report.
It is stated that no bids have yet been made for him, and that Spurs have no intention of selling Eriksen - despite reports claiming otherwise.
The Standard claimed that Levy had placed a valuation of £35 million on Eriksen’s head, but with the latest report, it is likely that the asking price is merely to ward off any clubs who may be tempted into buying the playmaker.
With Eriksen’s importance to the Spurs team, this latest report claiming that the North London club have no intentions of selling him will please Tottenham fans as they look to recover after a poor start to the campaign.