Barcelona will have to pay Clement Lenglet's €35 million release clause if they want to sign the Sevilla defender this week.
The La Liga champions would prefer to negotiate a deal with Sevilla and would even be willing to pay more than the clause if it meant they could spread the payment over several instalments.
However, Sevilla director of football Joaquin Caparros says they have no plans to sell Lenglet and have said as much to Barca.
"Let's get one thing clear, something we've always said: Sevilla will not sell Lenglet," Caparros told Marca.
"Barcelona wanted to negotiate a transfer but we will not sell him. It's another thing if they pay the release clause, then any player can leave.
"For now, Lenglet is our player, he did medical tests on Tuesday with the rest of the team and, as things stand, will go to Benidorm with the rest of the players for preseason.
"There will be no negotiating because we don't want to negotiate."
According to reports in Spain earlier this week, Lenglet has turned down the offer of improved terms at Sevilla after agreeing to personal terms with Barcelona.
Caparros confirmed: "We want Lenglet to stay, that's why we made him a renewal offer. [Barca] will have to pay the release clause [to sign him] or he stays."
Diario Sport and Mundo Deportivo say the former France Under-21 defender, under contract at the Sanchez Pizjuan until 2021, has accepted a five-year contract at Camp Nou.
Lenglet moved to Sevilla from Nancy for €5m in January last year and the French club will get around €3.5m from training compensation should the transfer be completed.