Napoli owner Aurelio De Laurentiis has suggested that he has no intention of selling Kalidou Koulibaly for a cut-price fee.
Given the financial implication of the coronavirus pandemic, it has previously been reported that the highly-regarded centre-back could be available for much less than his previous £90m asking price.
However, at a time when the likes of Manchester United and Manchester City are said to hold an interest, De Laurentiis has insisted that there has been no change regarding the Senegal international's valuation.
Speaking to Correire dello Sport, the Napoli chief said: "If City or United or PSG with €100m (£90m) showed up, I would think about it and it is probable that they would leave, always if their will was to leave.
"I don't even consider an offer of €60m (£55m). I am solid, if I wanted to win the Scudetto at any cost today I would find myself with three, four hundred million debts.
"I look around and see companies at 500, 600 million, less a billion. I don't owe anyone a s***."
Koulibaly still has three years left on his contract at the Serie A outfit.