Tottenham chairman Daniel Levy will not consider selling Gareth Bale this summer.
The London Evening Standard says the White Hart Lane hierarchy's determination to keep Bale is similar to the strong stance they took over Luka Modric two years ago when Chelsea failed with three massive bids.
A host of top clubs across Europe, including Real Madrid, Barcelona and Manchester United, are all expected to make bids in excess of £40million for a player who has scored an incredible 25 goals in 41 appearances this term.