Tottenham will consider bids for Richarlison this summer despite the striker's insistence he will not leave England.
Richarlison this week dismissed suggestions he is in talks with other clubs as "fake news" and insisted he has never said he is unhappy at Spurs.
He remains among the players Spurs are prepared to sell for the right price, however, as head coach Ange Postecoglou plans a major clearout.
The 27-year-old has attracted interest from more than one of Saudi Arabia's state-backed clubs, who would be able to match the £60million Spurs paid Everton for the striker two years ago.
Spurs are also willing to offload Richarlison's compatriot Emerson Royal, who has attracted interest from AC Milan and Saudi clubs.
Emerson's agent met Milan officials this week, although the defender was not the only player discussed.
Postecoglou has said "change has to happen" this summer if Spurs are to progress, and several senior players will be allowed to leave.
Pierre-Emile Hojbjerg and Giovani Lo Celso, who have both entered the final year of their contracts, are set to move on along with Bryan Gil, while returning loanees Joe Rodon, Djed Spence, Sergio Reguilon, Tanguy Ndombele and Japhet Tanganga are not part of Postecoglou's plans.
The club would also listen to suitable offers for squad players such as Manor Solomon, while Ryan Sessegnon is expected to leave Spurs on a free transfer after another injury-hit campaign.
Postecoglou wants to keep Yves Bissouma and Rodrigo Bentancur and it would likely take a massive offer to tempt Spurs to sell either of the midfield pair.
Spurs have already boosted the squad with the signings of Lucas Bergvall, who will arrive in pre-season after a deal was agreed for the Swedish teenager in January, and Timo Werner, whose loan deal has been extended for a further season.
