The Dane has been linked with a move to the Serie A club, per Bleacher Report's Dean Jones:
However, Marotta told Sky Sport Italia (h/t Goal's Tom Webber):
"Inter are often linked with players of great quality, and that is flattering, but we have not had any contact with Tottenham.
"Eriksen is a talented player, I don't need to tell you that, and he will be a free agent in June.
"I think many clubs are interested. He is an interesting player, but I will not stand here and tell you that we are in negotiations with his club or agent."
Eriksen's contract in north London expires at the end of the season, so the January transfer window is Spurs' last chance to cash in on him before then.
He's also free to talk with foreign clubs to negotiate a deal to join them in the summer upon the expiration of his contract.
The 27-year-old playmaker has been a key figure for the Lilywhites since his arrival in 2013, racking up 69 goals and 89 assists in 301 appearances.
His recent form has been disappointing, though:
His drop-off has been discussed by plenty of people:
Harry Sherlock @Harry_Sherlock
@WindyCOYS His form has dipped massively. He's been fine but I actually think he should have gone in the summer so we could make a clean break. He's not quite as good as the people who lionise him think he is but he's not as bad as has been made out either. We're his level
A new club could revitalise him while he's still in his prime, and Inter would not be a bad choice.
The club could be on the verge of returning to Europe's elite under Antonio Conte. The Nerazzurri haven't finished higher than fourth since 2011, but after 18 matches the Italian has guided them to the top of Serie A, where they lead Juventus on goal difference.
With Romelu Lukaku and Lautaro Martinez leading the line at Inter, Eriksen's ability to provide ammunition could make them an even greater attacking force.
Sports journalist Paul Brown suggested he would prefer a different destination, though:
Real Madrid's midfield could use freshening up. They've been relying on first-choice trio Luka Modric, Casemiro and Toni Kroos for around five years, and with the former now 34 it could be the right time to bring in a fresh face.
As for Barcelona, Ivan Rakitic—who will be 32 in March—looks to be on his way out as he's started just eight matches this season, while Arturo Vidal will be 33 in May, so there's scope for him to carve out a place there.