Tottenham chairman Daniel Levy insists it would "make no difference" if Chelsea upped their bid for Luka Modric following talks with the star.
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Modric flew back to London on Wednesday evening for showdown talks with Levy after claiming a transfer to Stamford Bridge was still possible.
But Levy is adamant that will not happen and that Modric understands the club’s position on the matter.
Speaking after his meeting with Modric, Levy told Sky Sports News: "Everything was fine, we had a very good conversation and as I said previously Luka Modric will not be sold.
"It’s the end of it. As I said a few weeks ago there’s no further discussion on it. He was on holiday, we’ve now had the conversation and he understands our position.
"I’m sure once he’s back with his team-mates everything will be fine."
Asked what would happen if Chelsea increased their bid for the Croatia international, Levy added: "It would make no difference. This is not about money, we’re not selling our best players."
Shortly after rejecting a £22million bid from Chelsea, Levy issued a statement insisting that the Spurs playmaker is not for sale at any price.
And tonight’s comments indicate that his stance has not softened at all during the three weeks that have passed, despite Modric’s public assertion that he wants to leave for Stamford Bridge.
Earlier on Wednesday, Modric himself gave little away as he waited to board a plane from Zagreb to London.
He said: "Today I have a flight to London and tomorrow I start training. I have an appointment to meet the chairman, but we will see."
But when asked about the possibility of joining Chelsea, Modric said: "Anything is possible."
Modric spoke of Chelsea in glowing terms when he went on the record to talk about his desire to move last month, describing the Blues as a "great" and "ambitious" club capable of competing for silverware.
The mere suggestion that he would not be able to fulfil his ambitions at White Hart Lane has infuriated Spurs fans, but Levy is determined not to sell him.
Levy is conscious of the effect that selling Modric could have on the team given that he played such an important role in the club’s remarkable run to the Champions League quarter-finals last term.
He could offer Modric a new contract to persuade him to stay, despite the former Dinamo Zagreb player being just 12 months into a six-year contract he signed in 2010.
The diminutive midfielder scored just four goals last season, but provided countless assists and performed tirelessly, reportedly attracting the attention of Manchester United as well as Chelsea in the process.
Tottenham boss Harry Redknapp admits that his attempt to get the club back into the Champions League will suffer if Modric is sold.
"It’s difficult when crazy sums of money are being bandied about, but we need to keep Luka and all our best players if we are to improve," Redknapp told the London Evening Standard.
"If we want to continue to challenge the top clubs in the Premier League then we simply have to get stronger, not weaker.
"Luka is a fantastic player and we need to keep him at the club. We certainly don’t want to sell him."
New Blues boss Andre Villas-Boas led his first full training session at Chelsea’s Cobham base today and will assess whether he thinks the squad needs strengthening over the next few days.
Modric, meanwhile, is due to join the rest of his Spurs team-mates at training tomorrow for the first time since the transfer saga surrounding him began.