Klose, 36, has become the World Cup's all-time leading goalscorer this week.
"Now we have a champion who has scored the most goals in World Cups," Lotito said to Italian radio station Rai Due.
"The figure he had to reach, he has already done so, regardless of whether or not he scores in the final.
"In order to receive offers for a player, he must be placed on the market and Klose is not for sale."
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