Sky Sports sources understand Chelsea will make a third offer for Tottenham's Luka Modric early next week and will bid £30million.
Last season's Premier League runners-up have already failed this summer in approaches of £22m and £27m for the Croatian playmaker.
But Chelsea boss Andre Villas-Boas views Modric as an integral part of his plans for remodelling his squad at Stamford Bridge and is refusing to give up.
Modric has claimed Tottenham told him they would listen to offers from 'big clubs' when he signed a new long-term contract last year and as a consequence believes he has been mistreated.
It was reported at the beginning of pre-season he had requested a transfer, but White Hart Lane chairman Daniel Levy has remained adamant the 25-year-old will not be sold.
Manager Harry Redknapp is equally keen to keep Modric and his first-team coach, Joe Jordan, has offered an insight into how highly the former Dinamo Zagreb star is valued.
After watching Modric in Saturday's friendly win over Athletic Bilbao, when he made his first appearance at White Hart Lane since declaring he wants to leave, Jordan said: "He is an exceptional professional.
"Whatever is going on in his mind, I can honestly say that it has not affected his approach to training.
"You can see today that he is in good condition.
"It (his performance) was typical of the player and the person that he is. He is a great lad. He is a good pro and a nice person.
"I think the players and the public appreciate him as a football player. But in the dressing room the players appreciate him as a person and a football player."
Redknapp has stated he wants to hold on to the player and he repeated that stance, as he said: "We are not going to sell our best players, the likes of Modric and (Gareth) Bale. We're looking to sell some fringe players but we have had no takers."