Simon Clegg has reiterated that Town are under no pressure to sell 18-year-old striker Connor Wickham in the summer. However, the Blues chief executive admits that any player has his price.
Clegg said: "We have no need to sell Connor to balance the books. There is no need for him to leave the club. We are in a privileged position to not have to force Connor into any decisions.
"I anticipate that Connor will be here next season, although we live in a fluid world and every player has a price.
"If an offer comes in for any player on our books that is two or three times what we think they are worth, we would be crazy not to take it. If one came in half what we think a player is worth, we would be crazy to let him go.
"It is my responsibility, along with the owner and manager, to gauge where the tipping point is.”
Clegg says boss Paul Jewell will have cash for summer signings with targets already being eyed: "Paul will have money made available to him in line with what his two predecessors have had.
"To be frank, our manager would not have come if the owner and I had not indicated that money would be available to him.”