Lazio president Claudio Lotito said he never put star midfielder Sergej Milinkovic-Savic up for sale, though he would consider "indecent offers".
Milinkovic-Savic, 23, has been linked with Serie A holders Juventus, Champions League winners Real Madrid and Premier League giants Manchester United.
However, the €100 million-rated (£89m/$116m) Serbia midfielder – who featured at the World Cup in Russia – reported for pre-season training in the Italian capital.
Asked about Milinkovic-Savic, Lotito told RMC Sport: "I never put Milinkovic-Savic up for sale.
"As with everything, indecent offers will be evaluated. In the interest of the club, I've never taken an emolument, unlike many of my colleagues…
"After Juventus, Inter and Milan, my Lazio is one of the most successful clubs in Italy in terms of trophies."
Milinkovic-Savic scored 12 Serie A goals and 14 in all competitions as Lazio finished fifth last season.