The gargantuan price tags being set for Paul Pogba and Napoli's Gonzalo Higuain are determined by the transfer market says Juventus boss Massimiliano Allegri.

Both players are reportedly nearing moves worth in excess of 90 million euros – Pogba to Manchester United and Higuain to Juventus – but Allegri was quick to point out that managers themselves do not really have a say in the bloated transfer valuations.

"That's what it is, I don't assign prices to players, the transfer market decides, and each player has a value," said the Bianconeri boss.

"Some players have a lower price and some have a higher price and that's just how it is."

Allegri was speaking after his side defeated Tottenham Hotspur 2-1 in their final International Champions Cup clash in Melbourne on Tuesday night.