LIVERPOOL - Liverpool have completed the signing of Robbie Keane in a deal worth 20.3-million but the fall-out with Tottenham over the transfer continued following more comments from Daniel Levy.
Spurs chairman Levy has dropped his complaint against Liverpool to the Premier League but insisted he did not "regard it as a transfer deal" due to the way it was conducted.
He said: "I was incredibly disappointed when I first heard, not only that Liverpool had been working behind the scenes to bring Robbie to Anfield, but that Robbie himself wanted to go and he submitted a transfer request to this effect."
The initial concerns over the comments of Liverpool boss Rafael Benitez and accusations of "working behind the scenes" effectively accused Spurs' Premier League rivals of tapping-up.
The official complaint was withdrawn after an apology and a donation to the club's main charity, the Tottenham Hotspur Foundation.
Levy added: "I have already made my opinion clear on the nature of this transaction. I don't regard it as a transfer deal - that is something which happens between two clubs when they both agree to trade - this is very much an enforced sale, for which we have agreed a sum of 19-million as compensation plus a potential further 1.3-million in additional compensation."
Keane issued a statement, which read: "I would like to place on record my thanks to the board, players and fans of Tottenham for the past six years, which were the best and most enjoyable of my career to date.
"I will never forget them. I would specifically like to thank chairman Daniel Levy for understanding, that, as a fan, joining Liverpool is a lifelong dream of mine and one I couldn't let pass me by.
"I hope one day the Spurs fans, who have been brilliant to me, can understand this too.
"I have only good things to say about my time at Tottenham and expect them to go from strength to strength under Juande Ramos and Daniel Levy."
Keane, the 28-year-old Republic of Ireland captain, has agreed a four-year deal at Anfield after undergoing a medical at Liverpool's Melwood training ground and could now form a mouth-watering partnership in attack with Fernando Torres.
With the possibility of midfielder Xabi Alonso now staying at the club, Benitez may have to sell Jermaine Pennant, Andriy Voronin and Alvaro Arbeloa to balance to books. It could mean that Gareth Barry's transfer saga from Aston Villa may drag into the new season.
Spurs have effectively lost their captain as Keane took the armband while Ledley King has been absent through injury.
Head coach Juande Ramos, meanwhile, is set to concentrate his efforts away from Valencia striker David Villa when he targets a replacement up front for Keane.
Villa, the 26-year-old Spain international, has been made available this summer but it is understood that Spurs expect the top goalscorer at Euro 2008 to end up at Real Madrid.
Public encouragement from his agent, inviting Spurs to bid last week, was interpreted as an attempt to prompt the Spanish giants into action.
With Keane edging towards a transfer to Liverpool, Ramos is in the market for at least one forward and recently suggested he was not in the race for Espanyol's Luis Garcia.
Zenit St Petersburg have invited Spurs to make an offer of more than 20-million for Russia forward Andrei Arshavin, while Roman Pavlyuchenko, his international team-mate and destroyer of England in Moscow last year, has also been mentioned as a possibility.
Two strikers could be required as Dimitar Berbatov could depart - reports may have suggested Manchester United are cooling interest but Spurs are braced for a fresh bid before the end of the transfer window.
Elsewhere, Tottenham want to add Blackburn's David Bentley and have also looked at Sevilla's Diego Capel, both wide players, and they are expected to sign another centre-back.
Spurs assistant boss Gus Poyet told Setanta Sports 1: "It's difficult to take because Robbie was everything to Spurs and we thought he would be here for a long time. We hope to get a player to replace Robbie."
Berbatov was not included in the squad to face Norwich in a pre-season friendly but travelled to Carrow Road.
