Blackburn Rovers are demanding near £20 million for Manchester City target Roque Santa Cruz.
The Daily Mail says City had bids of £12m and £14m turned down for the 27-year-old after Mark Hughes arrived at the club last summer and have made his signing a priority for January after being encouraged by the player's desperation to move to the City of Manchester Stadium.
However, it is understood that Blackburn have upped the asking price towards £20m and it is clear that City's resolve not to pay over the odds for players will be tested in the new year.