Manchester United will reportedly have to part with £90m should they wish to sign Jack Grealish from Aston Villa.
The England international continues to be linked with a move to Old Trafford, despite the Red Devils moving for Donny van de Beek instead last summer.
Grealish has been in fine form for the Villans this term, scoring and assisting a combined 12 goals in 15 Premier League matches.
Villa accept that the 25-year-old may be tempted by a move elsewhere, but The Athletic claims that they will not budge on their huge valuation should United come calling.
One-club man Grealish only signed a new long-term deal at Villa Park in September, keeping him under contract until the end of the 2024-25 campaign.
Juventus forward Paulo Dybala is rumoured to be another target for Ole Gunnar Solskjaer's side this year, although a transfer is unlikely in the January window.