Sheffield United manager Slavisa Jokanovic admits goalkeeper Aaron Ramsdale wants to move to Arsenal.
The Blades have so far refused to do business with the Gunners over their England international.
But Jokanovic said: "It is natural that he wants to the Premier League. I'm talking to him and he thinks it's going to be a good shift for him, but it's not bad either if he stays with us.
"Ultimately, it's Arsenal's decision. If they want him, they have to spend a lot of money. It can happen, but it's something I do not want. If you asked me if I would sell him for 100 million pounds, then I would say no.
"Arsenal are pushing from one side and I am pulling from the other side."