Tottenham and Liverpool have both been linked with Suso.
AC Milan have warned suitors that star attacker Suso is not for sale, Gazzetta dello Sport report.
Suso left Liverpool during Brendan Rodgers’ spell at the club and has established himself as one of Milan’s top stars.
Calciomercato meanwhile reported last month that Tottenham Hotspur were pondering a big January bid.
Suso, 24, has scored seven goals for Milan this season and provided three assists.
Milan are determined to keen hold of the Spaniard, who signed a new contract in September which runs until 2022.
A statement from Milan said that even 80 million Euros (£71m) will not be enough to convince them to sell.
It read: “With Suso, Milan has been very clear in the summer: we will not give in for an offer of 80 million euros.
“All the other Rossoneri players mentioned today and in these days in the market are absolutely part of the project, from Biglia to Kalinic to Locatelli.”
It would take a staggering offer to tempt Milan into selling, certainly more than Suso is currently worth.
Tottenham certainly are not likely to pay it, and Liverpool who have proven they might, would potentially find better value elsewhere.
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