The North London club said in a statement that the charges are "a legal matter unconnected with the club."
Tottenham Hotspur owner Joe Lewis has been charged in the US with alleged insider trading.
In a video announcement, New York district attorney Damian Williams accused the British billionaire of using inside information to "shower gifts on his friends and lovers."
Lewis took control of Spurs in the 1990s.
The North London club said in a statement that the charges are "a legal matter unconnected with the club."
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