Real Sociedad president Jokin Aperribay insists defender Iñigo Martínez is not for sale.
Martinez has been linked with Swansea City and Southampton.
"We have no intention of selling any players, because we have no need to sell to balance the books. Perhaps it is for this reason that no club has called us making an offer," said Aperribay.
Martinez is also being linked with Real Madrid and Barcelona.