Valencia have admitted that they would be prepared to part with David Villa should their valuation of the player be matched.
The Spanish outfit are reluctant to offload their star striker, but accept that every player has his price.
With a host of Europe's top clubs believed to be sniffing around the Spain international, Los Che may see their resolve tested during the January transfer window.
It is not known what price Valencia have slapped on Villa, or his much sought-after team-mate David Silva, but the club have made it clear that it would take a sizeable approach to force them into a sale.
"Whatever offer comes in we will have to study it although the idea is not to have to sell David Villa or David Silva," said Valencia's sporting vice-president Fernando Gomez Colomer.
"It would have to be an exorbitant offer."
Valencia may ultimately decide to cash in on their prized assets as they look to bring financial stability back to the Mestalla.
The club were on the verge of meltdown last season and remain heavily in debt despite a tightening of the purse strings.
"We will fight to give the club the economic stability that it needs," said the club's president Vicente Soriano.
"Right now that is the most important thing - more than any kind of sporting success."
Valencia have fought off interest in Villa from Liverpool and Real Madrid in the past, while Manchester City made an audacious transfer deadline day approach during the summer.
Silva, meanwhile, has featured on Manchester United's radar in the past, with the Red Devils coming close to landing their man last year.