Everton boss Frank Lampard has warned Chelsea over their price for Anthony Gordon.
Chelsea have been pushing to sign him, but Everton have already knocked back four offers.
And now, Lampard has insisted that the winger is in the same bracket as players worth over £100m.
On Friday, he told Sky Sports: "He is our player and remains so, he is in the squad for tomorrow.
"He is a huge player for us, I said it last week, not only is he of great value to the club financially, but more importantly of great value to the squad and to me.
"They haven't bid £60m so let's not talk about a number that's not there.
"I can't put a number on his value to the club. I've been fortunate enough to work with fantastic young players at Derby and Chelsea, seen them develop and become England internationals and Champions League winners, worth triple figures (£100m+) in terms of their personal values.
"Anthony is in that bracket, he's been a pleasure to work with and he's ours. He's an Everton boy, he plays for us and the crowd relate to him.
"It's understandable that people would be interested in him because of the level of player that he is. The facts remain the same."