Cardiff City boss Dave Jones insists Jay Bothroyd will only be allowed to leave the club if his valuation is met.
The free-scoring striker is out of contract at the end of the season and has been linked with a Premier League move.
Sunderland are the latest club to be linked with the 28-year-old following Darren Bent's departure to Aston Villa this week.
Bothroyd enhanced his credentials on Saturday by scoring his 14th league goal of the campaign in a 4-2 win over Watford.
Jones has confirmed that unless a club meets Bothroyd's valuation then the club will not consider selling their prized asset during the January transfer window.
"Nobody has found that figure that will take Jay away from us," explained Jones.
"When that figure is reached then the board will have a decision to make.
"The valuation of the players will be discussed once we receive an offer but the board may decide that we will keep him.
"It's not just Jay. That goes for any player, whether they are out of contract of not.
"There is always going to be people making enquiries for our players. But making an enquiry is different from making an offer."