Villarreal will welcome offers for Super Eagles star, Samuel Chukwueze, according to ElgolDigital.
Chukwueze signed for the LaLiga giants after impressing at the 2015 FIFA U-17 World Cup, when he helped the Golden Eaglets win the title.
He netted eight times in 38 matches in all competitions in his first season at the elite level.
The Nigerian managed four goals in 41 games in the following campaign, before netting five times in 40 matches last term as Villarreal ended as the Europa League champions.
Villarreal manager Unai Emery is not convinced that Chukwueze fits his plans in the future, and is open to letting the 22-year-old leave.
The money raised from his potential sale will fund the acquisition of Paris Saint-Germain midfielder Pablo Sarabia.