Tottenham say there is no evidence that Chelsea defender Antonio Rudiger was racially abused during a Premier League match between the two sides at Tottenham Hotspur Stadium last month.
Rudiger reported the alleged abuse in Chelsea's 2-0 win at Tottenham on Dec. 22 but the investigation has now closed.
"The club and the Metropolitan Police have now exhausted all avenues of investigation following the reported incident at our home fixture against Chelsea on 22 December," Spurs said in a statement on Monday.
"We carried out extensive reviews of CCTV images and footage, working with professional lip readers. All materials and reports have now also been reviewed by the police who have carried out their own investigation.
"The police have notified us today that, having reviewed and investigated, they have closed the crime report as they can find no evidence to support the allegation of racial abuse.
"We fully support Antonio Rudiger with the action that he took -- however there is no evidence to corroborate or contradict the allegation and as such neither ourselves nor the police are in a position to take any further action."
A statement from Chelsea added: "We support Toni Rudiger totally and unequivocally on this matter, and as Tottenham's statement makes clear, a lack of evidence does not mean an incident did not take place.
"In responding to this incident, we must be very careful about the climate we create for players who experience and report racist behaviour.
"It is vitally important that we continue to encourage all players, whatever shirt they wear, to report racist abuse without fear of doubt or reprisal."
Rudiger, a Germany international, was involved in an incident in which Tottenham's Son Heung-Min was sent off in the 62nd minute and indicated shortly afterwards that he had been the victim of a monkey gesture from the home section of the crowd.
An announcement was made over the stadium PA in the second half, saying: "Racist behaviour among spectators is interfering with the game." It was the first time FIFA's protocol for dealing with discrimination at football games was implemented in England's top division. Two further announcements, timed at 10-minute intervals, followed.
A statement from the Metropolitan Police read: "The allegation was fully investigated by the police officers working with both clubs. This included extensive scrutiny of the CCTV footage from the stadium.
"Without any witnesses or further information, no evidence was found and the case was closed."