Tottenham are demanding a massive £18 million for striker Darren Bent.
The Mirror says Sunderland boss Steve Bruce wants to make the striker his first signing at The Stadium of Light.
But Levy's huge valuation is putting him off and also making life difficult for Tottenham manager Harry Redknapp, who needs the sale before he can buy new talent of his own.
Sunderland will try to make Tottenham drop the fee in further talks, but Levy is a notoriously tough negotiator and the stand-off may continue for a long time to come.