Manchester United are prepared to go to £15 million for Everton fullback Leighton Baines.
The Mirror says Everton, who are adamant that Baines is not for sale, value the 27-year-old at around £20m - a figure United are not prepared to pay.
Although there is always a higher premium on English players, United value Baines at no more than £15m, as his age means he's unlikely to have re-sale value.
Baines, who arrived with the England squad in Krakow on Wednesday ahead of Monday's Euro 2012 opener against France, said he was "flattered" to have been linked with United.
A deal for him is unlikely to be done until England's participation in the tournament concludes.