Lazio sporting director Igli Tare admitted all offers will be evaluated during the January transfer window amid speculation linking Felipe Anderson with Manchester United.
Louis van Gaal and United are reportedly negotiating a deal to bring 22-year-old Brazilian midfielder Felipe Anderson to the Premier League.
Lazio coach Stefano Pioli was tight-lipped about the situation following Wednesday's goalless draw with Carpi, insisting "it is up to the board to make certain decisions in the market" when asked if a EUR45million offer had been made.
Pioli's comments came after Tare told Mediaset: "Players leaving? We'll evaluate every offer.
"Incoming? After Milan Bisevac we'll make more moves for the defence."
Felipe Anderson has scored four goals in Serie A this term, with 10th-placed Lazio 15 points adrift of leaders Inter.