Manchester City will allegedly demand £100m if any club makes an offer for Gabriel Jesus.
The Brazil international has scored 30 goals in the Premier League since moving to the Etihad Stadium in 2016, although just 39 of his 75 appearances have come from the starting lineup.
The 22-year-old, who has a contract at City until 2023, has previously acknowledged that he would like to be provided with more opportunities by manager Pep Guardiola.
However, according to The Sun, the English champions still value the forward in the region of £100m.
The report suggests that the price-tag has been set to try to discourage Bayern Munich from following up their initial interest in the player.
Jesus has contributed five goals from 10 appearances in all competitions during the current campaign.