I wouldn't personally accept £100m for him.
The question is really at what point would it become too good for the club to turn it down and I honestly hate to contemplate that figure as it's probably much lower than I'd hope.
You do not progress selling your best players, we were lucky when we sold Torres to find Luis, it could quite easily have been 2 Andy Carroll's. If I had to honestly guess his true market value I'd say somewhere around £60m, but like I say, I wouldn't even be close to tempted for £100m but then I'm a football fan and not an accountant.
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