Blackburn Rovers boss Gary Bowyer insists Jordan Rhodes is not for sale.
The Scotland striker is being linked with West Ham United and Crystal Palace.
Bowyer told the Lancashire Telegraph: "Jordan Rhodes isn't for sale.
"I was never very good at maths but we paid £8m for him, then he goes and scores the most goals in the calendar year - more than Luis Suarez - and yet he is still valued at £8m.
"That doesn't quite add up to me - but then again I'm no Carol Vorderman!"