Tottenham Hotspur have reportedly told Barcelona that Christian Eriksen is not for sale at any price.
The Spanish giants have been linked with a move for the Denmark international as a possible alternative to Liverpool's Philippe Coutinho, for whom they had three bids turned down during the summer.
Barca remain interested in Coutinho and are expected to return with a new offer in January, although Liverpool are still determined to keep the Brazilian despite Paris Saint-Germain also circling.
Mundo Deportivo reports that Barcelona have identified other possible targets should they miss out on Coutinho, with Eriksen near the top of the list following his impressive start to the season for Tottenham.
The 25-year-old has previously admitted that it would be difficult to turn down a club like Barcelona, although Spurs have now ruled out the possibility of selling him.
The report goes on to claim that Tottenham value Eriksen higher than the £200m Barca received from PSG for Neymar during the summer.
Eriksen scored a hat-trick to help Denmark to qualify for the World Cup finals last night, while he has four goals and three assists across all competitions for Tottenham this season.