After a poor start to the season, Spurs sacked Mauricio Pochettino on Tuesday,announcing Mourinho's arrival less than 12 hours later.
Lampard played under Mourinho in the manager's two spells at Chelsea, winning back-to-back Premier League titles during the Portuguese's first stint at Stamford Bridge.
During his time at Chelsea, Mourinho stated he would never join Spurs, but Lampard holds nothing against his former manager for signing up with another London club, even if the Spurs move is not one he can envisage making himself.
"I can firmly say no," Lampard told a news conference when asked if he would ever join Tottenham. "You can replay that in 10 years. I was here for 13 years as a player, have a deep feeling for the club.
"That's no disrespect to Tottenham, I have a lot of friends who are Tottenham fans and Arsenal fans, but sometimes there are feelings which mean you just wouldn't do it. Not disrespectful to the club, but because of what Chelsea has given me as a player and now, it's something that is certainly not on my list.
"That's only [Mourinho's] decision and you only make that decision as you go. Jose has managed a lot of football clubs over a long career.
"That's his decision, whether fans judge him or not for it is something that's out of his hands. As a professional, you have to understand a right to work but we do have this tribal instinct in this country where fans react to it."