Tottenham Hotspur manager Mauricio Pochettino has insisted that it is "impossible" to put a price tag on in-form striker Harry Kane.
The England international has once again lit up the Premier League in the first half of the campaign, scoring 18 times in 19 fixtures en route to setting a new record for goals scored in a calendar year.
Kane, doubtful for the trip to Swansea City on January 2 due to illness, has inevitably been linked with a move to European champions Real Madrid following another breathtaking year in front of goal.
In the week that Liverpool splashed out £75m to sign Virgil van Dijk from Southampton, however, Pochettino has refused to value his own star asset.
"We want him here, so there is no current price," he told reporters. "We can talk about many things but it is impossible to put a price on him. That is for [chairman] Daniel Levy, not me. It is easy for me, for Daniel it would be different. Nothing has changed, for me he was a superstar three years ago, a year ago, six months ago, one week ago.
"He has always been treated as a superstar. We trusted him from day one here because we felt the potential and he deserves full credit for all he has achieved. It is possible he could be this type of player, like [Francesco] Totti at Roma. It would make our fans happy as Harry is a great professional. So why not? But there is no price.
"We need to talk about reality and the reality is that Liverpool paid £75m. If you want a player and a club asks for a price and you pay, that is the reality of Van Dijk. We cannot create fantasy around a player. For Kane, if an offer arrived, we will see. £100m, £300m, £500m – football is football and it is about the offers and market. Clubs can do what they want, it is not my business."
Kane netted hat-tricks in back-to-back games to see out 2017, doing so against Burnley and Southampton.
