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Chelsea have been incredibly active in this summer�s early transfer window.They have been linked to virtually every big name player on the market at some point or another, as owner Roman Abramovich looks to make his team younger and more athletic. One of their top targets this season has been Tottenham Hotspur midfielder Luka Modric. The 25-year-old playmaker was a vital cog in Spurs� efforts last season, and has been highly coveted by several big Premiership clubs this summer. After having a �22 million bid literally laughed off by Spurs manager Harry Redknapp, the Blues have come up with a new proposal they hope will be more tantalizing to White Hart Lane. According to a report from Metro Sport, the Blues are prepared to offer midfielder Michael Essien to Spurs along with cash in return for Modric.But, will the offer of the Ghanian star really be enough to sway Spurs into dealing Modric? According to chairman Daniel Levy, it won�t. Per Levy�s statements on Sunday: �I wish to make it absolutely clear, as I have said previously, that none of our key players will be sold this summer,� Levy said in a strongly-worded statement. �We are building a team for the future to consistently play at the highest level and retaining quality players is crucial to that. �In respect of Luka Modric, we are not prepared to sell, at any price, to Chelsea Football Club or any other club. �We made our stance on this issue abundantly clear in writing to Chelsea. They chose to ignore it and then subsequently made the offer public. �For the avoidance of any doubt, let me reiterate that we shall not enter into any negotiations whatsoever, with any club, regarding Luka.� Well. I suppose that puts an end to that. Frankly, if you�re Spurs, the prospect of sending away one of your top players in return for the 28-year-old Essien isn�t really that much more tempting than the cash could have been. After all, the Ghanaian midfielder struggled mightily to regain his form last season, disappointing fans who hoped perhaps he would be the dynamic force in the midfield they hoped he�d be. On top of that, he�s older than Modric, and few would rate him in the same category as the Serbian maestro. So why would Spurs downgrade their midfield and take less cash than market value? This was a move that made no sense whatsoever, and in the end, I have a hard time seeing Modric anywhere but White Hart Lane next season, regardless of the offers Chelsea make.