Chelsea have upped their bid for Luka Modric by £5m to £27m.
The Blues are desperate to land a creative midfielder and have made Spurs' Croatian their number one target.
Spurs will use reported interest from Manchester United to raise the stakes and price for Modric - something chief exectutive on Gouraly has lots of experience of.
North London rivals' boss Harry Redknapp has branded the £22m offer as ridiculous - but it's the first admission from him that Spurs are resigned to losing their top player.
Gourlay and his team return from their Far East jolly at the weekend and Chelsea fans can expect to hear official announcements next week.
Gourlay told assembled sponsors in Bangkok that on Thursday that Chelsea WILL have two or three new signed appearing for the Blues when the team return for their pre-season matches in July.