They have already had two separate bids of £22m and £27m for the midfielder rejected by Spurs.
"I don't like talking about players from other clubs, but that's something we'll look at in the week and take it from there," Gourlay told Sky Sports News.
Modric has reportedly handed in an official transfer request in an effort to engineer a move away from White Hart Lane.
However, Spurs' manager Harry Redknapp is reluctant to sell the Croatian.
"He's a great player and we don't want to lose him," Redknapp said earlier this summer.