Blackburn manager Sam Allardyce has put a £40million price tag on wantaway striker Roque Santa Cruz.
The Paraguay international has publicly stated his desire to leave Ewood Park.
Allardyce said: "The bottom line is, we don’t want to sell Roque Santa Cruz.
"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, whatever they 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."