Bayern Munich will not sell Robert Lewandowski, even if a bid of €150 million (£134m/$175m) is made, according to chairman Karl-Heinz Rummenigge.
Lewandowski's agent revealed in May that the striker wants to leave Bayern, and this week head coach Niko Kovac admitted that the striker still "toys" with the prospect of leaving after four successful years at the Allianz Arena, but insisted the club will not grant his wish.
Real Madrid have been linked with the 29-year-old for some time, while Maurizio Sarri has reportedly identified him as a top Chelsea target during the final nine days of the Premier League's transfer window.
Last week, Borussia Dortmund CEO Hans-Joachim Watzke said his side would be willing to pay €100m (£88.8m/$116m) to bring him back from their Bundesliga rivals.
However, Rummenigge says there is no amount of money that could be offered that will make Bayern change their stance on the Poland international, who has three years left on his contract.
"With Robert, we clearly want to send a signal to people within and outside the club: Bayern Munich are completely different to other clubs who get weak when certain sums come along," he told TZ.
"We want to show that our door remains closed. We are completely satisfied with him, and, in his position, there are only a few players who are comparable.
"We have no interest in selling him and it does not matter if somebody offers €100 or €150 million. The top quality we have stays with us."
Lewandowski has won four Bundesliga titles, two DFL-Supercups and the DFB-Pokal since joining Bayern from Borussia Dortmund in 2014.
He has finished as top goalscorer in Germany's top flight in three of the last five seasons, including 2017-18, in which he scored 29 league goals.