Arsenal chairman Peter Hill-Wood says selling Cesc Fabregas for £100 million wouldn't be good business for the club.

"I don't think for us to sell our best players for almost any figure makes any commercial sense for us," Hill-Wood told the Sunday Telegraph.

"We don't have to. If someone gave us £100m we'd have to pay 40 per cent tax on the damn thing and what the hell are we going to do with the extra £60m?

"I'd rather have a couple of good players. We will resist any overtures that are made for any of our star players."