Carlisle manager Greg Abbott is ready to ensure that the club receive a good price if star striker Gary Madine is to move on.
The 20-year-old hotshot has been linked with a series of Championship clubs but United are yet to receive an offer.
Madine is being monitored by Burnley, Norwich, Sheffield United, as well as several Premier League clubs.
Abbott told the News & Star: "I am not going to drum up any advertisements that he is for sale because he isn't. But in a way, everyone is for sale."
Abbott is looking to strengthen his squad as soon as the January transfer window opens and is putting a plan together to replace Madine should he leave for a higher division club.
Abbott told BBC Radio Cumbria. "I want a better squad like any manager would.
"What I've seen over the last six to eight weeks is that we can't rest on our laurels. There is still work to be done and still room for improvement.
"We want to make sure we have got a squad that is continuing to take the club forward by the end of the transfer window.
"There is not a great deal of money to throw at players but if I think somebody is going to improve us, I fight my case with the board."