Blackburn manager Gary Bowyer insists it would take an "unbelievable" offer to prise striker Jordan Rhodes away from Ewood Park.
The 23-year-old has emerged as one of the Championship's most prolific forwards in the past two seasons and has notched 16 times in the league already this term.
Rhodes' form has reportedly led to interest from Sunderland but Bowyer insists the club have received no offers for the strikr, though admits the club would consider a huge offer for his services.
Speaking to Sky Sports Radio, he said: "We've said all along that the owners don't have any intention of selling Jordan but everybody has a price, even Gareth Bale and Cristiano Ronaldo.
"We're fully aware that if someone came in with an unbelievable bid we wouldn't be able to not accept it."
Bowyer also confirmed he is looking to make additions to his own squad during the January transfer window.
He added: "We've got a decent squad now. We're looking to improve and add to it so we've got to keep working hard on that front.
"We get linked with everybody. They say we're signing this player or that player but from our point of view we've got to see who's available and who we can bring in, then when there's an announcement to be made we'll make it."