It has been suggested the Blues will try to lure Bale to the Etihad Stadium with a big-money bid.
But Mancini does not think Spurs would be interested.
"Gareth Bale is a fantastic player," said the City boss.
"But I don't think he will leave a big team like Tottenham."
However, Mancini has spoken to the City hierarchy about summer plans, even if, with the Premier League title battle now into its last two games, those talks are on hold.
"We talked about this some weeks ago," he said.
"But now our focus has to be on the next two games."
Having repeatedly claimed Manchester United remained favourites for the title, Mancini was sticking to that mantra ahead of his side's visit to Newcastle on Sunday.
It is City though who now sit on top of the Premier League and, barring an eight-goal swing against them, they will remain there if they win their last two matches, at the Sports Direct Arena this weekend and against QPR at home seven days later.
"We have done nothing yet," said Mancini.
"We have got two games left and Sunday will be a tough one.
"Nothing has changed. We just have to do what we did on Monday (against Manchester United)."
The push for more color on their cleats, adidas has added the infrared colorway to the adiZero f50 Line.
The adidas Nitrocharge is the most talked about new cleat in years. It was released on May 15 and will take your pitch by storm.
One of the top soccer cleats for control the Nike CTR360 will not let you down on the field in tight spaces.
The new PUMA evoSPEED 1.2 FG. A great new soccer cleat with classic look and first time for PUMA to be on the cleat.
Ajax has released their away soccer jersey for the 2013/14 season. Get in the Gear.
The Juventus jersey for the 2013/14 was released earlier this week. Be the first to wear the colors of the Old Lady.
adidas has added some color to the Predator line with this new colorway. Released on May 17. Be the first to own a pair.
Chelsea won the Europa League on Wednesday. The Blues defeated Benfica 2-1 on injury time goal from Ivanovic.
Borussia Dortmund hears Wembley Calling and are headed to London for the Champions League final.
Bayern Munich are kings of Germany and hope to be crowned kings of Europe at Wembley later this month!