Tottenham have told Bayern Munich to pay up if they want to sign Harry Kane this summer.
The England captain is the prime target for the German champions, but no deal is in sight.
Bayern chiefs Jan-Christian Dreesen and Marco Neppe talked with Spurs chairman Daniel Levy in person this week.
Bayern's highest offer could go up to 86 million, but that is not sufficient for Spurs.
They are seeking a minimum of 100 million if they are to sell their talisman.
Kane only has a year left on his contract, but Spurs believe they can convince him to renew before that runs out.