Tottenham manager Andre Villas-Boas has refused to be drawn any further on the future of Gareth Bale who is widely expected to make a record switch to Real Madrid before the September 2 transfer deadline.

Bale, who has a foot injury, was missing once again from the Spurs line-up as the Londoners ended their pre-season programme with a 1-1 draw against Espanyol at White Hart Lane on Saturday where summer signing Roberto Soldado marked his home debut with a goal from the penalty spot.

"The only thing I can say about the stories is I am not going to comment because everybody has speculated a lot," said Villas-Boas of Bale.

"There are some different stories, some which are not true, with people inventing without knowledge of what is going on.

"The only thing I can tell you is the player is under the treatment of the medical department for this pain in the foot which is disturbing him.

"He has been called up by Wales (for a mid-week friendly against the Republic of Ireland), our medical department is going to be in contact with the Wales medical department to make sure they have everything available in terms of giving information on how the player has been doing in these last weeks.

"Regarding the speculation, I don't want to extend myself further than I have told you."

After narrowly missing out on Champions League qualification last season, Spurs have spent an estimated £50 million ($77.5 million, 58.1 million euros) to improve their squad during the close season, including a club-record £26 million to prise Soldado from Valencia.

Soldado told ITV: "Of course, it's always what a striker wants to do, score goals, and hopefully this is the first of many more to come."

Paulinho, a £17 million capture from world champions Corinthians, thought he had made a perfect start to his Spurs debut, but his sixth-minute header from Gylfi Sigurdsson's free-kick was ruled out for a marginal offside.

Soldado threatened with a flicked header, before opening his Spurs account from the penalty spot in the 29th minute after left-back Danny Rose had been sent flying by Javi Lopez.

The home side could not hold out until half-time, however, as the unmarked David Lopez headed in a near-post equaliser from Pizzi's right-wing corner in the 44th minute.

Both teams made multiple substitutions in the second period, before Diego Colotto came close to giving the visitors the lead when he headed over from a Juan Fuentes corner.

Spurs' best chance fell to midfielder Andros Townsend, so impressive on loan at Queens Park Rangers last season, but after cutting in from the right, his left-foot shot curled narrowly wide of the far post.

Tottenham open their Premier League campaign at promoted London rivals Crystal Palace on August 18, while Espanyol's Liga season begins with a trip to Celta Vigo the following day.