Nottingham Forest have reportedly placed £50m price tags on both Morgan Gibbs-White and Murillo, with the club under no pressure to sell despite their recent financial breach.
The club were deducted four points by the Premier League on Monday after being found guilty of breaching Profitability and Sustainability rules in January.
That punishment was more lenient than the one handed out to Everton earlier in the season, but still saw Forest drop into the bottom three, one point below Luton Town.
However, despite initial thoughts being that the club may need to sell their most prized assets to fall back in line over the summer, the Telegraph claim Forest will play tough in the transfer market.
Gibbs-White and Murillo are seen as the most valuable assets at the clubs currently, and have been subjected to serious transfer interest from some of the richest teams in the country.
Performances from the duo since their respective arrivals at the City Ground, and the age of both, means Forest believe they can command a fee higher than the one they received for Brennan Johnson last summer.
The Welsh international was sold to Tottenham Hotspur late in the window for £47.5m, but should either of Gibbs-White and Murillo, a record sale would have to be on the cards, given these new developments.
The report states that Forest will not accept lowball offers from clubs looking to take advantage of their possible perilous situation which resulted in the points deduction.
Forest have until June 30 to bring in some money in order to reduce the losses they will make over the financial year, which could lead to another sanction.
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After signing from Corinthians for just £11m this season, Murillo has already substantially added millions to his price tag, with a Brazil call-up expected to come in the near future.
Gibbs-White's profile was no secret when Forest broke their transfer record to sign him from Wolverhampton Wanderers in 2022, after breaking onto the scene at youth level for England, and while out on loan at Sheffield United.
Even though it is stated Forest need to raise £30m to fall in line with PSR rules, the club are in no rush to sell any of their important signings.
Orel Mangala's loan move to Lyon has come with an obligation-to-buy for £25m, and that will enter the Forest coffers before the financial deadline.
Holding onto Gibbs-White and Murillo will heavily depend on whether Nuno Espirito Santo can keep Forest in the Premier League this season though.
Many departures are expected regardless, but should they suffer the fate of relegation, that could see a mass exodus of the club's star players.
If the club survive though, owner Evangelos Marinakis is keen to implement a net-zero spending policy over the summer, signing only young players with the view of selling on for huge profit.
Forest will take their first step towards survival following the points deduction when they return to action on March 30 against Crystal Palace at the City Ground.
