Bayern Munich striker Robert Lewandowski will not be sold, says chairman Karl-Heinz Rummenige.
The Poland international has been linked with top aides across Europe including Real Madrid and Chelsea in this transfer window.
"With Robert, we clearly want to send a signal to people within and outside the club: Bayern Munich are completely different to other clubs who get weak when certain sums are mentioned," said Rummenigge.
"We are completely satisfied with him, and in his position there are only a few players who are comparable.
"So it's not in our interest to hand him over - no matter if someone puts €100m or €150m on the table."