The Foxes do not want to sell the winger amid further speculation about his future this month.

Mahrez asked to leave Leicester in the summer but only Roma made firm offers, their final bid rising to £32m.

Virgil van Dijk, who Puel worked with at Southampton, joined Liverpool for £75m earlier this month while Philippe Coutinho left Anfield to join Barcelona for a potential fee of £144m.

Puel feels that if Leicester were to ever sell, Mahrez -- who may be rested for Tuesday's FA Cup third-round replay against Fleetwood -- should command a huge fee.

"It is speculation and we cannot respond to all the speculation with information,'' he told a press conference.

"Perhaps, in the summer he will cost even more than £100m.

"It is always the same thing about Riyad. It is just rumours, noise about him and other players.

"We can see Riyad smiling and enjoying his football and enjoying playing with his teammates and it is the same in training.

"After the training session, he continues to play head tennis, and I want him to get more rest.

"All the rumours and speculation about Riyad, do the reporters want him to leave the club?''

Robert Huth could make his first appearance of the season after recovering from foot and ankle problems while Matty James is fit despite limping off in Saturday's 0-0 draw at Chelsea.

Ben Chilwell is banned following his red card at Stamford Bridge while Danny Simpson and Wes Morgan (both hamstring) remain out.