Manchester City are digging in their heels over their valuation for want-away Carlos Tevez.
The Daily Mail says City are in no mood to relent over a valuation that looks like dashing his hopes of a move to Spain or Italy and forcing him to stay in Manchester against his wishes.
The Eastlands hierarchy view Fernando Torres' £50m move from Liverpool to Chelsea as the benchmark for any deal, given Tevez's outstanding form.
With three years to run on his contract, City are sticking to a fee that may prove prohibitive even to the likes of Real Madrid, Juventus and Inter Milan.
No offers have been made for the Argentina striker.
