Tottenham chairman Daniel Levy says the club will not sell midfielder Luka Modric "at any price, to Chelsea Football Club or any other club".[LNB] The 25-year-old has said he wants to leave for Chelsea but will not present a formal transfer request.[LNB]Speculation has been rife concerning the Croatia international, with rivals Manchester City and Manchester United reportedly joining the Blues in their pursuit of the player.[LNB]It is managerless Chelsea, believed to have already tabled an unsuccessful £22million offer, who appear to offer Modric the most attractive option as he would prefer to remain in the capital.[LNB]However, Levy said in a statement posted on the club's official website on Saturday morning: "I wish to make it absolutely clear, as I have said previously, that none of our key players will be sold this summer. We are building a team for the future to consistently play at the highest level and retaining quality players is crucial to that.[LNB]"In respect of Luka Modric, we are not prepared to sell, at any price, to Chelsea Football Club or any other club.[LNB]"We made our stance on this issue abundantly clear in writing to Chelsea. They chose to ignore it and then subsequently made the offer public.[LNB]"For the avoidance of any doubt, let me reiterate that we shall not enter into any negotiations whatsoever, with any club, regarding Luka.[LNB]"We now consider this matter closed."[LNB]Modric does not wish to enrage Spurs fans but is equally eager to chase for silverware and intends to discuss his future when he returns from holiday, with a switch to Stamford Bridge his preferred outcome.[LNB]Tottenham boss Harry Redknapp has repeatedly said his prized midfielder is not for sale and would be unwilling to even entertain offers of less than £30million.[LNB]But, speaking to the Daily Mail, Modric said: "If somebody comes to the club and the offer is good for me and acceptable to them, then I want to leave.[LNB]"I want to leave Tottenham as friends. I have enjoyed my time there, but now it is right for me to look at another club.[LNB]"I have an arrangement with the chairman. When I signed my new contract, he said that, if another club came to sign me, they would consider the offer. I won't ask for a transfer, no. That would be disrespectful. I hope they can reach an agreement that is satisfactory for everyone.[LNB]"Chelsea are a big club with an ambitious owner. They have great players and they have ambitions to fight for the title and win the Champions League. I want to stay in London. I am very happy here and so are my family."[LNB]Modric said his desire for change was purely a professional one and reiterated his gratitude for Tottenham and their followers.[LNB]"I don't want to have an argument with Tottenham. The supporters have been very good to me and I have enjoyed my time playing for the club, but it is for football that players leave clubs and move," he said.[LNB]"It has happened to Tottenham before. It is normal for a player to dream about playing for a bigger club."[LNB]Spurs full-back Kyle Walker, currently on England Under-21 duty in Denmark, admitted Modric would be a "massive loss" but remained hopeful the north London club would keep hold of him.[LNB]Asked how big a gap the former Dinamo Zagreb man would leave for Tottenham if he departed, Walker replied: "He'd be a massive loss.[LNB]"But, hopefully, Spurs is not a selling club and hopefully they keep hold of him and keep going forward."[LNB]Walker, who has had loan spells with Sheffield United, QPR and Aston Villa since moving to White Hart Lane two years ago, added: "He's a fantastic player, to be fair.[LNB]"He's hard to get the ball off in training and he's good to have around, good to give the ball to.[LNB]"He gets you out of trouble and I think he's a fantastic player."