Borussia Dortmund have told Barcelona to stump up £135m if they want to sign Ousmane Dembele, according to Sky in Germany.
The France international is keen to make the move to the Nou Camp to replace Neymar, who is now in the hands of Paris Saint-Germain after signing for a world-record fee of £200m, but Dortmund have been insisting he is not for sale.
Borussia Dortmund are a listed company and any offer for Dembele would have to be reported to the Frankfurt Stock Exchange - and the Bundesliga club would stand to make a profit of £122m on the 20-year-old after just 12 months.
Dembele scored 10 goals in 49 appearances for Dortmund last season after joining the club for £13m from Rennes and helped the Signal Iduna Park side to win the DFB-Pokal Cup in his first season.
Barcelona's directors are in Germany this week for talks with Dortmund as they pursue replacements for Neymar following his world-record move to PSG, and they have also been targeting Liverpool's Philippe Coutinho.
Dembele made his senior debut for Rennes in November 2015 and scored 12 goals in 27 appearances in an impressive first campaign with the Ligue 1 side, which also saw him named the Young Player of the Year in France.