Manager David Moyes says it will take a "humongous" offer to prise captain Declan Rice from West Ham this summer.
Last year Moyes described the England midfielder, 23, as a £100m player.
But he now feels the fee would probably be beaten only by Paris St-Germain's £200m and £166m deals for Neymar and Kylian Mbappe, respectively, in 2017.
"I said in the summer I thought Declan Rice was £100m," said Moyes. "That was the sales. That was cheap. That was your chance to get Declan Rice cheap."
The Hammers boss added: "I can't do anything about what people write about Declan Rice.