Sassuolo sporting director Giovanni Carnevali says they will listen to offers from Roma for their forward Gregoire Defrel, but that does not mean they intend to sell.
Defrel, 25, has become a target for the Giallorossi, who have been reliant on Edin Dzeko this season and are seeking cover for the Bosnian during the second half of the season.
Defrel is Sassuolo's top goal scorer in Serie A this season with six goals and the Frenchman fits the bill for the kind of player Roma coach Luciano Spalletti is looking to bring in.
However, Sassuolo are keen not to lose any of their key players, although Carnevali says they cannot rule anything out a priori.
"Our policy is to continue with the team we've got, without letting any of our best players go this January," he told Sky Sport Italia. "We have not received any actual offers from Roma yet. If one comes in, we would listen to it, but our intention is not to sell our best.
"We can't rule it out entirely because it's only correct that you listen to everybody, and Roma are not the only club interested in Defrel."
Sassuolo president Giorgio Squinzi would have the final say over Defrel's future, with the player contracted to his club until 2020, and he too is leaning towards refusing any offer Roma have to make.
"Anybody can make enquiries, but then you've got to see what happens," Squinzi told Sky. "But I don't think it is going to be easy to convince me [to sell]."
The Giallorossi are reportedly willing to pay up to €18 million for the forward, but Sassuolo are not willing to discuss anything below €20m for a player they signed from Cesena for €7m in 2015.
He scored seven Serie A goals for the Neroverdi last season, when he missed just five league games.
