Cagliari owner Massimo Cellino insists the club have no intention of selling Mauricio Pinilla.
The striker has been linked with a move to Serie A rivals Inter Milan, Fiorentina and Napoli despite scoring just once in eight appearances this season.
The Chile international struck eight times in 14 matches last season, but injuries have prevented Pinilla from being at his best and the 28-year-old has not featured since mid-November.
"Even though he's not playing, his moment will arrive," Cellino said.
"The Chilean will not leave Cagliari. Not even if we were offered 30 million euros. The player is not leaving here.
"We rejected important offers for Davide Astori and Radja Nainggolan in the summer, so we won't be letting an important player like Pinilla leave at this point of the season."
Cagliari are sitting comfortably in mid-table, thanks in the main to four successive Serie A victories in October, although Ivo Pulga's side are without a victory in five and are just four points ahead of third-bottom Genoa.
"We have 16 points in 14 games, it seems to me a good haul," Cellino added.
"It was not necessary to over praise the team before and now we must not exaggerate the negative criticism. Among other things we missed (Andrea) Cossu and Pinilla."