Tottenham manager Harry Redknapp has reiterated his stance that none of the club's top players will be sold this summer.
Luka Modric was the latest Spurs player to be linked with a move from White Hart Lane this morning, with Manchester United reportedly ready to part with around £25million transfer for the Croatian midfielder, who has enjoyed a brilliant season at the London club.
The retirement of Paul Scholes means United are on the lookout for a replacement and although Modric insists he is happy at his current club, Sir Alex Ferguson could offer the midfielder Champions League football, and Tottenham can not.
Redknapp, who took Spurs to the Champions League quarter-finals last season, is determined to hang on to his most prized assets, however, and has warned that selling such players as Modric would undermine his long-term project of making the club top four regulars.
Redknapp said today: "All of our key players are under contract. "The chairman and I have discussed this and we have no intention of selling any of them.
"They are at a top club and we are looking to improve the squad in the summer, not weaken it, in order to push for a Champions League place again next season."
Despite Bale's outstanding at home and in Europe, Modric was arguably Tottenham's best player last year.
The 25-year-old, who signed from Dynamo Zagreb in 2008, scored only four goals in the campaign, but his tireless work in the centre of the park and his creativity would make him a plausible option for United after Scholes' retirement.
The midfielder told a Croatian newspaper Jutarnji List today that he was happy at Spurs, but admitted he would leave the club so long as they were happy to let him go.
Speaking before Croatia's Euro 2012 qualifier against Georgia, Modric said: "Everybody wants to know what will happen with me.
"I'm trying to stay calm as my national team has a really important match coming.
"So I will tell you the same as all ways - my club status is the same as it was before.
"But of course, if an offer comes which is good for Tottenham and for me also, then a transfer is of course possible.
"That doesn't mean that I'm bothered with leaving Tottenham. I'm not thinking about that every hour and every minute.
"I'm happy at White Hart Lane - my status is great, the fans like me and I do have everything I need.
"But then again, when you experience playing in Champions League, you want to keep playing in this tournament."
Spurs embarked upon a policy of tying their stars down on long-term deals last year.
Bale signed a new four-and-a-half year contract in March and Modric committed himself to the club by penning a six-year deal towards the end of last season.
Modric has insisted before this year that he is happy at Spurs and he is adamant that he would only leave if the club shifted their policy and said they were interested in selling him.
Redknapp is closing in on his first signing of the summer, with Tottenham understood to be in talks with former Aston Villa goalkeeper Brad Friedel about a potential two-year deal.
Friedel is out of contract following his spell at Villa Park and Redknapp wants to sign the 40-year-old to provide the erratic Heurelho Gomes with competition next season.
Redknapp is also in talks with Jonathan Woodgate over the possibility of offering the injury-plagued defender a pay-as-you-play contract.
The former Leeds defender, who has been troubled by a spate of injuries during his time at White Hart Lane, is the only senior player out of contract at the club this summer.
On-loan reserve goalkeeper Stipe Pletikosa will leave the club at the end of next month after failing to establish himself at Spurs.