Tottenham Hotspur chairman Daniel Levy will reportedly resist all bids for Gareth Bale this summer even if an £100m offer comes in.
The Welshman has been linked with a move to Real Madrid, who have reportedly made the 24-year-old their top transfer target following his outstanding campaign in the Premier League.
A source told the Daily Star: "He (Levy) held firm when Chelsea wanted Luka Modric and is showing the same determination this time.
"Daniel also thinks it is for Gareth's own good. He believes he is still learning and will get better if he remains with them. Who knows what will happen in a year's time? The club might even lose money but Daniel is prepared gamble on it.
"He wants the best for Spurs and Gareth and even if Madrid raised their bid to £100million he will resist."
Bale scored 21 goals in the Premier League last season.