Queens Park Rangers chief executive Lee Hoos has confessed that the club's star asset Charlie Austin could be sold in January if an adequate replacement is found.
The 26-year-old has been repeatedly linked with a move back to the Premier League after impressing in the top flight with the Hoops last season.
Sunderland are the latest side to have been tipped with making a bid for the £15m-rated forward, who was thought to be on the brink of joining Newcastle United in the summer before a disagreement in the player's true valuation.
With Austin out of contract in the summer, and his value ultimately depreciating as a result, QPR will now listen to offers once more when the transfer window opens for business in a little over a month's time.
Speaking to Get West London, CEO Hoos said: "My whole career has been built on risk management. The risk is can we replace Charlie with that amount of money? Then it's worth taking the shot.
"It's not a case of, 'oh if we don't sell this player, we're stuffed.' It's a football versus finance decision. At the time, we'll weigh up the possibilities and the probabilities of promotion, and then come out with a logical decision."
Austin, who missed QPR's defeat to Middlesbrough on Friday night through injury, has scored seven goals in 12 appearances for the West London outfit this term.