CEO Oliver Kahn has hinted that Bayern Munich would not be prepared to pay €150m (£130.3m) for Napoli forward Victor Osimhen.
Between 2014 and 2022, Bayern were reliant on the goalscoring exploits of Robert Lewandowski, who scored 344 goals from 375 appearances.
However, when the legendary Pole moved to Barcelona last year, Bayern made the decision not to sign a like-for-like replacement, instead bringing in versatile attacker Sadio Mane from Liverpool.
As well as that transfer not meeting expectations, Borussia Dortmund have also closed the gap on the dominant team in German football, currently sitting just one point adrift of top spot in the Bundesliga table.
Although Erick Maxim Choupo-Moting has taken his chance down the centre of the attack, it is no secret that Bayern wish to sign a new number nine during the summer.
Osimhen is one of a number of forwards that have been linked with a switch to the Allianz Arena, his stock having been further enhanced by his performances for Napoli during 2022-23.
The Naples-based outfit have ended their three-decade-plus wait to win another Serie A title, Osimhen contributing 23 goals and four assists from 28 appearances.
With his contract due to expire in just over two years time, the Nigeria international has naturally emerged as one of the most sought-after forwards currently plying their trade in Europe.
That has led to Napoli president Aurelio De Laurentiis stating that the 24-year-old will not be sold, while reports have indicated that it would take a €150m bid for De Laurentiis to change his mind.
When questioned by BILD over whether Bayern would contemplate meeting such demands, Kahn has seemingly indicated that no consideration would be given to such a transfer fee.
Kahn said: "When it's about such a fee, we have to ask the question: does the player give you a guarantee for this money? That would definitely be a big risk."
Bayern's current transfer record stands at €80m, that fee being spent on Lucas Hernandez in 2019 who has since gone on to make 107 appearances in all competitions.
Tottenham Hotspur's Harry Kane has also been linked with a move to Bayern, the England international potentially being available for a fee in excess of £80m if a foreign club makes an approach this summer.
