Palermo president Maurizio Zamparini won't budge from his valuation for Paulo Dybala.

Dybala is a target for Juventus, Arsenal and PSG.

"We don't want players in exchange, only cash," Zamparini told Radio Kiss Kiss Napoli.

"The player is worth €40m, even though there have been offers from foreign teams of €35m. We need to look after Palermo's budget and accounts."