Liverpool manager Brendan Rodgers remains insistent striker Luis Suarez is not for sale, but admits if he were he would be worth a sum closer to the £100million being touted for Gareth Bale.
Real Madrid, who were expected to be the summer suitors for the Uruguay international, are chasing the Tottenham midfielder with a reported world-record bid.
Rodgers argues, with some justification, if Bale is worthy of a nine-figure sum then Suarez, whose 23 Premier League goals last season was two more than the Welshman, must be valued at far more than the £40million plus £1 offered by Arsenal in their second bid.
Reports have suggested Suarez is considering handing in a transfer request and taking legal action in order to leave, but Rodgers remained steadfast in his stance.
"It is very, very simple: he is a top player and we don't want to sell him," said the Reds boss, whose spoke with Suarez on Friday. "We are trying to build something here so there is nothing new to report.
"Of all the speculation which has happened from the end of the season, and all the clubs he was supposed to be going to, we've had two bids from one club and that was nowhere near the valuation in the market for a top player.
"Until there is anything dramatic that changes he is still working, we have to get him up to speed for when he is fit.
"I was on the phone last night quite a bit with the owners and they know what we are trying to do: we are trying to build a group up and we are in no hurry to sell Luis or any other player.
"Of course, throughout the world every player will have a value but you only have to look at the market and £40million and £1Gareth Bale they are talking about nine figures.
"Gareth Bale and Luis Suarez were arguably the two best players in the Premier League and you can't say Gareth Bale is valued at more than 100 per cent more than Luis Suarez.