Sam Allardyce says it would take a bid of £40million for Blackburn Rovers to agree to sell star striker Roque Santa Cruz.
The Paraguay international is high on Manchester City's wanted list, but the Eastlands side have so far failed in their attempts to agree a fee for his services.
Santa Cruz joined the Ewood Park outfit from Bundesliga giants Bayern Munich in the summer of 2007 for a bargain price of £3.5million when current City boss Mark Hughes was at the Ewood Park helm.
Allardyce, who is attempting to guide Blackburn away from the relegation trapdoor, says the club have little need for cash at this stage of the season.
Not for sale
"The bottom line is, we don't want to sell Roque Santa Cruz," he told talkSPORT.
"For me, we won't be selling Roque Santa Cruz, that's a certainty. The money is no good to me at this stage of the season. Roque Santa Cruz is more valuable to me and more valuable to Blackburn Rovers than the money, whoever might offer.
"There's £40million at stake [to stay] in the Premier League per year and I don't think anyone is going to offer us £40million for Roque Santa Cruz. The value of Roque as a player for us is far greater than what anyone could give us in terms of money."
When asked if he would accept £40million for the 27-year-old striker, Allardyce replied: "I think I would, yes.
"I think I'd have to. I don't think the board would take too kindly to me saying 'No, I'm still not taking that'."