Blackburn Rovers are digging in their heels over striker Roque Santa Cruz.
Manchester City boss Mark Hughes has made his former Rovers striker City's top transfer target at £18million.
But the Daily Star Sunday says Blackburn's attitude is that City - touted as the world's richest club following the takeover by the Abu Dhabi United Group - can keep their millions.
Fit-again Paraguay striker Cruz won't be sold in the new year as Rovers need him in their battle to stay in the Premier League.
The feeling at Ewood Park is that they won't have time to find an adequate replacement if they did sell Cruz, 27.
Rovers boss Paul Ince says Cruz will stay - and that view has chairman John Williams' support.