Spurs continue to be linked with a swoop for the 22-year-old, with a report claiming that the London club had agreed a £65m deal for the France international.
According to Aulas, though, Lyon have not accepted an offer from Mauricio Pochettino's side, who will seemingly have to pay more than £70m in order to land the former Amiens youngster.
"If I wait another eight days, it will be €80m (£72m)," Aulas told RMC. "Tottenham made us an opening offer worth €45m. Then, we discussed more. Nothing is done, I can assure you. We are not in a hurry either.
"Tanguy has shown his qualities with the French national team. He is one of our best players. How much is he worth? I do not know, but not just €45m (£40m)."
Ndombele, who has a contract with Les Gones until June 2023, scored three times and registered eight assists in 49 appearances for his French club during the 2018-19 campaign. body check tags ::