Atletico Madrid are willing to listen to offers for striker Fernando Torres.
Torres was the youngest player to appear for Atletico
Reportedly a Chelsea target last summer, the 21-year-old Spanish striker has also been linked with moves to AC Milan, Barcelona and Arsenal.
Atletico president Enrique Cerezo said: "I'm obliged to listen to offers for Torres just like any other player. You study the offer and see what happens."
"We're not a club that sells and we have no intention of selling Torres for the sake of it," Cerezo added.
Torres, who was the youngest player to appear for Atletico and for the national team, has a contract with the club which expires in 2008.
His contract with Atletico includes a £62m buy-out clause.