Tottenham Hostpur are determined to refuse any offer worth less than £75m for defender Toby Alderweireld this summer.
According to the Mirror, Manchester United remain interested in completing a deal for the Belgian centre back but have been told outright by Spurs that Alderweireld will not be sold for less than the asking price.
Manchester United manager Jose Mourinho is widely believed to have identified the defender as one of his primary targets for the summer but Spurs chairman Daniel Levy has so far been unwilling to back down or offer any concession over the fee for his player, with negotiations between him and his United counterpart Ed Woodward ongoing.
Alderweireld has just one year left to run on his current deal at Spurs, with the club holding the option of triggering a one-year extension clause. However, activating the extension would also lower Alderweireld's release clause to just £25m - a fact United will be hoping to exploit in their efforts to lower the price for the defender this summer.
Although signing the 29-year-old is a priority for Mourinho, it is believed that he and Woodward have identified other targets should they fail to reach an agreement with Spurs over signing Alderweireld.
Other potential targets for United include PSG defender Marquinhos and Milan's Leonardo Bonucci, though these players would likely command similarly large transfer fees.
Alderweireld's first-team opportunities were limited last season, with the defender spending a lengthly period of time on the sidelines after tearing his hamstring against Real Madrid in November.
However, the Belgian continued to be left out of the first-team even after he had supposedly recovered from his injury, fuelling speculation of a contract-related dispute between him and the club.