Peter Ridsdale has said Leeds are willing to sell Olivier Dacourt but that Mark Viduka would not be sold for less than £30 million.
The Leeds chairman has warned manager David O'Leary he will need to offload some players to cut the Elland Road wage bill after failing to win anything this season.
But Ridsdale he told the Sun: "Leeds do not want to sell star players - apart from Olivier Dacourt.
"In life, everything has a price and, if you know any chairman of an Italian club who is ready to play me at least £30 million for Viduka, give him my telephone number.
"Sergio Cragnotti at Lazio is a friend and we have spoken about Dacourt because Lazio want him - but Olivier prefers Juventus," Ridsdale said.
"The only sure thing is Dacourt is an excellent midfielder and definitely better than Juan Veron is this season with Manchester United.
"Otherwise, nothing doing - and the same goes for Harry Kewell. We are not desperate for money - even less so if we qualify for the Champions League," he said.
PA