Villarreal are insisting Giuseppe Rossi will only leave for Tottenham for his buyout clause.
Club president Fernando Roig insists the club have not changed their stance since then - meaning clubs will have to break the bank to stump up his £44m release clause.
"He is not for sale despite what they say in Italy and England. It is not an option for him to leave," he said.
"I have said it more than once in the past and now I have repeated it."
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