The Liverpool manager says the club has no intention of selling the striker but believes the Uruguayan is on the same level as Cristiano Ronaldo and Lionel Messi.
The Uruguay international's 28 goals have been integral to the Reds' Premier League title challenge this season after the club was forced to reject two bids from Arsenal last summer.
"He is certainly heading towards that [100 million pound valuation]," Rodgers told reporters. "If you look at the top people in the world, the Ronaldos, the Messis, those who have been doing it for five or six years, he would be right at that level.
"Luis is certainly on his way towards that. His consistency has been phenomenal and what you see now is a more mature player. He is a world-class talent. Things evolve and times change. Time will tell."