Oxford United chairman Kelvin Thomas says that they would only consider selling captain and top scorer James Constable for "serious money".
The 26-year-old, who scored his ninth goal this season in Saturday's 2-1 win over Barnet, has been linked to Luton.
Thomas told BBC Oxford: "I think we're OK with Beano [Constable] and we're not looking to sell our players.
"You never say never in this game, but they'd have to come in with some serious money for Constable."
Thomas thinks Constable has proved himself in the Football League.
Then-Shrewsbury boss Paul Simpson doubted whether Constable could cut it in the league when he sold him to the U's.
But Thomas said: "He's proved himself now. He loves to score goals. That's what he's here for and you have to give him credit."
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