The 23-year old Israel international is attracting attention from some clubs in England, particularly Bolton Wanderers, who are set to come in with a bid of around £2m.
That is certain to be rejected by Hoops management who are keen to keep the former Maccabi Haifa man on their books and develop him into a top-line player.
Celtic chief executive Peter Lawwell has made it very clear that Kayal is still contracted but said if a club came along with a nice offer then they would have to consider it.
"The bottom line is Kayal is under contract. But every player has their price. Everyone is for sale," he said.
"It would take a lot of money to try and take Beram away from Celtic.
"It will take at least three times what some clubs are talking about."