Sevilla vice-president Jose Maria del Nido Carrasco insists Kevin Gameiro will only leave for his buyout clause.
The French striker is a target for Barcelona.
"It is true that there are clubs making offers for Gameiro, but we are not going to sell for less than 40 million euros. For 39 million or 38.5 million euros, we will not sell him.
"We want Kevin to lead the sporting project of (new Sevilla coach) Jorge Sampaoli."