Palermo president Maurizio Zamparini expects to be a rich man in the summer when he cashes in on his club's biggest assets.
Zamparini has already admitted that Paulo Dybala will be leaving, blaming the Argentine forward's agent for putting ideas into his head. Franco Vazquez, who was given his first call-up to the Italy squad this week, is likely to follow him out of Sicily too with Zamparini naming his price for the pair.
His valuation is not open to negotiation, though.
"Dybala for [Duvan] Zapata? I'm not even going to entertain the idea. I just want money," Zamparini told Radio Kiss Kiss when asked about a possible swap deal with Napoli. "I've been offered €35 million but I want 40.
"I've already had two offers. I need to put Palermo's accounts in order."
While Dybala seems certain to leave, if Zamparini's valuation is met, Vazquez could stick with the Rosaneri for another term.
"It depends what offers arrive," Zamparini said. "If somebody gives me €20 million, then he can leave. If [Napoli president Aurelio] De Laurentiis is willing to spend €20 million, then we can talk. And I'm not exaggerating either.
"[Stevan] Jovetic was sold for the same amount and as far as I'm concerned, there's no comparison between the two."
Meanwhile, Zamparini had some advice for De Laurentiis concerning Napoli coach Rafael Benitez.
"I've been telling him for a while now that he's got to change coach," Zamparini said. "When things aren't going well, you've got to look at the work of all of your staff while also looking at the potential of the team in terms of how much they are earning, to be able to improve.
"Napoli are already performing miracles to be in the position they are in."