Being linked with a move to Chelsea is a "huge compliment" to Callum Wilson, says Bournemouth manager Eddie Howe.
With Alvaro Morata struggling for form and Olivier Giroud injured, Chelsea have confirmed their interest in the England international.
Gonzalo Higuain has also been linked with a reunion with his former Napoli coach Maurizio Sarri, but the Blues are reportedly willing to pay up to £50 million ($64m) for Wilson.
Bournemouth have signed Dominic Solanke from Liverpool to add to their forward options this month, yet Howe is still determined to hold on to Wilson.
"I think it is a huge compliment to the player involved," Howe told Sky Sports.
"But with all the rumours, there is no point in me thinking about these different situations until we have something to answer.
"From our perspective, we don't want to sell anybody this window that we don't want to.
"We want to continue to take the club forward and the team forward, and to do that, we've got to keep our best player."
Wilson has scored nine Premier League goals this season, with Tottenham's Harry Kane the only English player with more.