Tottenham boss Harry Redknapp admitted it might be in his side's interests to sell the Croatia playmaker and spend the fee on strengthening their squad. Chelsea have this summer seen bids of £22million and £27million rejected for the 25-year-old, who Spurs chairman Daniel Levy continues to maintain is not available at any price.
Chelsea have been linked with a £30million bid before the transfer window closes and Villas-Boas said: "I don't know if it's viable or not and to what extent we can go regarding his price because we are speaking about a high amount and nothing else basically. End of story."
He added: "Whatever comes from Harry's mind is his own opinion about the situation.
"I just have to study the rest of the market and hopefully find a solution for my team."
Villas-Boas last week revealed he was attempting to sign two midfielders before the August 31 deadline.
As well as Modric, he has been linked with Valencia's Juan Mata, Liverpool's Raul Meireles, Porto's Joao Moutinho and the latter's wing-back team-mate Alvaro Pereira.
"That's a lot!" Villas-Boas quipped. "Why don't we dwell on the names that already have been spoken about and never came?
"Neymar, (Samir) Nasri - how many names have been linked with Chelsea in the past and they didn't come?
"In our operations, in whatever we do or not in the market, we try to keep it as silent as possible. We have been studying all kinds of options."
Source: PA
Source: PA