Villarreal insist they have no intention of cashing in on star striker Giuseppe Rossi this summer.
The 24-year-old Italy international has enjoyed a fine season, racking up a best-ever 18-goal tally to finish the campaign as Villarreal's top scorer.
Tottenham expressed an interest in Rossi during the January transfer window and he has now been strongly linked with Barcelona, with Rossi admitting it would be a dream move.
But Villarreal have slapped a price tag of around €30million (£26m) on the man they signed from Manchester United in 2007.
And vice-president Fernando Roig Nogueroles, son of club owner Fernando Roig Alfonso, insists they are yet to receive a genuine offer.
"Rossi is a Villarreal player and our intention is not to sell him," he told El Periodico Mediterraneo.
"There are no problems between the player and us, and until today, Villarreal have not formally received an offer.
"It is up to only us to assess the bid if any appears to be very important."