Manchester United and Tottenham are miles apart in their valuation of Toby Alderweireld with the Red Devils unwilling to spend in excess of £50m on the Belgian.
Jose Mourinho identified the 29-year-old as his priority defensive target and United held preliminary talks with Spurs towards the end of last season.
Alderweireld has two years to run on his deal at Tottenham but a clause in his contract means hes available next summer for £25m.
Spurs, though, are unfazed by the clause and are holding out for a fee in the region of £25m this summer which United are outright refusing to pay, according to Sky Sports.
United believe £50m is excessive for a 29-year-old with injury problems, while the club are acutely aware Alderweireld will be willing to wait until next summer to join for half the price.
Alderweireld is keen on the move to the north-west but he will be concerned that United have turned their attention to Leicester City ace Harry Maguire.
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The Foxes want £75m for the England international and are under no pressure to sell given the 25-year-old has four years to run on his existing deal with the club.
Alderweireld is expected back in training in early August after reaching the latter stages of the World Cup with Belgium but United have less than two weeks left to get the deal done.