Man Utd will test Valencia resolve with £35M Villa offer
In a Q&A with Spanish students, Llorente was quizzed on the club budget, which estimates a £38m income from the sale of assets.
Asked whether this was effectively the price-tag for Spain striker Villa, Llorente said: "In my opinion, he is worth twice that amount. But this item (in the budget) refers to the sale of assets, not the sale of Villa or Silva.
"Moreover, this figure has nothing to do with the price of Villa, the price is what the market decides.
"If he scores the goals that help us get into the Champions League, then his initial value is added to by what we earn from the Champions League.
"If there was a quantitative figure, we would have sold him last summer, but the board had no desire to sell."
The Daily Mail says the 27-year-old, once resistant to England, no longer rules out leaving Spain.