If a club offers the right amount of money, I don't mind us cashing in, but it has to be worth losing 20-30 goals a season and a club talisman. I don't really care who we sell to. The only clubs I would outright say 'no' to are Forest, Mansfield, or any club in our own division. If Wrexham are interested, we could probably up the price a bit.
I think it's just a rumour though. As others have said, I'm not sure why you'd break your transfer record to sign a striker when you already have Paul Mullin playing that role. Parkinson likes to play with a big guy up top, and Macca isn't big.