The England international has been hotly linked with the La Liga giants after netting 45 goals this calendar year.
Kane played a huge part in pressing Rafael Varane into scoring an own goal as Spurs held Madrid to a 1-1 draw in the Champions League last week.
And it was rumoured that Perez would try to speak to Tottenham chairman Daniel Levy at the Bernabeu to tempt him into parting with his top goalscorer.
However, Perez ruled out such a move and insists he is happy with current forward Karim Benzema.
“Signing Harry Kane has not passed through my head,” Perez told Spanish radio show El Partidazo.
“He is a great player and in addition he is young.
“I didn’t ask Tottenham’s president for the price because he would have told me that he is worth €250m (£223m).”
Real boss Zinedine Zidane last week spoke about his admiration for Kane.
He said: ”I do not know what will happen in the future.
“He is a key player for Tottenham. He is very good at everything, the best thing is that he always has the goal in his head.”
And, although Kane is happy with Spurs, he has not ruled out a move to the five-time European champions.
Kane said: “I would never say no or yes. You’d not rule out anything.
“It’s not something I definitely want to do, but you never rule anything out. I’m very happy here, but we’ll see what happens.”
