Liverpool boss Brendan Rodgers believes Luis Suarez could be the world's first £100 million player. Rodgers is adamant the Reds' 28-goal marksman is not for sale, in spite of repeated links with Real Madrid and other top clubs in Europe.
Manchester United were paid a world record £80m for Ronaldo, Tottenham a new high mark of £85m for Bale and Rodgers believes Suarez is nearing the £100m bracket.
"He is certainly heading towards that," said Rodgers.
"If you look at the top people in the world, the Ronaldos, the Messis, those who have been doing it for five or six years, he would be right at that level.
"Luis is certainly on his way towards that. His consistency has been phenomenal and what you see now is a more mature player.
"He is a world-class talent. Things evolve and times change. Time will tell."
Liverpool would surely find an offer on that scale difficult to resist, but Rodgers insisted: "That is not something even to think about."