The 26-year-old is currently a target for Chelsea, who reportedly readied an offer of 50m.
But that will not be enough for secure a deal, according to a defiant Howe.
Asked if he would sell for the right price, Howe said: "It's just my opinion but I wouldn't sell at any price. But I'm the manager of the team, trying to create the best team I can.
"We desperately want to take the team forward and to do that, we have to keep our best players.
"He's a very important member of the team. He has unique attributes which really complement what we do.
"He has been a really good goalscorer for us, which is the hardest thing to do in the sport. We value him very highly.
"I've been told about the speculation – it's not something which I seek to read. It's a waste of time for me to do so.
"It's business as normal. Callum has been bright and bubbly this week so there are no problems there."