If rumors are to be believed, EPL giant Chelsea is preparing a refurbished third offer of £30 million ($49 million) for Tottenham’s Croatian midfielder Luka Modric.

Chelsea, earlier, have failed with bids of £22 million ($36 million) and £27 million ($44 million) for the Croatian and has, reportedly, been on top of Chelsea boss Andre Villas-Boas list of targets.

Chelsea’s chief executive Ron Gourlay had confirmed that he would hold talks with Villas-Boas to discuss about fresh bids for Tottenham’s Modric.

According to a Daily Mirror report, ‘AVB’ is preparing a new £30 million transfer bid for Luka Modric although Tottenham has continued to insist that the Croatian playmaker is not for sale. Chelsea is hoping that that their final offer will be enough to convince Tottenham.

Chelsea previously had their sights set on Palermo midfielder Javier Pastore and Arsenal’s Samir Nasri, but Modric is their first choice as they are sure that the Croatian is also keen to arrive at the Stamford Bridge.

Modric, last month, told a Croatian newspaper that Tottenham chairman Daniel Levy had dishonored a gentleman's agreement which was made twelve months ago and claimed that he is entitled to leave White Hart Lane and join a bigger club

The Croatian himself is thought to have had handed a formal transfer request at the club as he is keen to push through a deal.

Modric was also left out of the Tottenham squad during a friendly game against Brighton in the weekend and Spurs manager Harry Redknapp said that the player was ill and so he could not play a part in the game, according to a Crunch Sports report.

Luka Modric arrived at Tottenham in 2008 from Croatian club Dinamo Zagreb and the club confirmed that the total fee paid was £16.5 million which equaled the club's record fee set by Darren Bent's move in 2007. Modric scored his first Tottenham goal in a 2–2 draw against Spartak Moscow during the UEFA Cup group stages on December 2008. He scored his first Premier League goal against Newcastle United in the club’s next match, three days later

The Croatian has made 91 appearances for Tottenham and has managed to find the back of the net nine times.