Palermo president Maurizio Zamparini has set his asking price for Paulo Dybala.
Zamparini was in London last month for talks with Arsenal and Chelsea officials over his star striker.
The Argentine was also scouted by Manchester United last weekend and has spoken of an ambition to join Lionel Messi at Barcelona.
"Dybala is the new Messi, I estimate a minimum of 40 million for him," declared Zamparini last night.
In 25 games, Dybala has scored 12 goals and made eight assists this season.