Luka Modric's agent has claimed £22m is too low a valuation for his client.
Chelsea reportedly had a bid of £22m rejected by Spurs and Nicky Vukan, Modric's agent, has told BBC Sport that his client is valued higher than that.
"In my opinion, £22m is a valuation that is too low for the player," Vukan said.
However, Vukan also refused to to comment on reports that Modric would be at Spurs come next season.
"Luka is happy at Spurs but if an offer came in that was acceptable to the club and player, we would be willing to discuss it," he added.