Burnley boss Sean Dyche admits he was interested in signing Aston Villa striker Ollie Watkins in the summer.
Villa secured the star from Brentford for a £28 million fee in the summer.
Watkins has gone on to score six in ten games for the club.
"Ollie Watkins is certainly one they've brought in for a lot of money, and done well," Dyche said during a press conference ahead of a Premier League clash with Villa on Thursday.
"He's a player we looked at, but the numbers keep rising and rising and rising, and Villa have got those numbers.
"For a player who has done very, very well outside the Premier League to move for that amount of money is a big fee. Villa obviously decided they were going to pay it so it is simple.
"It's not rocket science, it's just you need a chairman and a board who will spend that money. If you haven't got that then it doesn't get spent so it is simple.
"Most clubs know the runners and riders, know the players who are going well and have done consistently well over time, the possibles.
"It is putting the money up to get those players and that is something I have mentioned many times about this club beginning to stretch itself and learn that the market doesn't care whether we want to spend or not, it is saying 'you've got to.' So it is a simple equation."