Borussia Dortmund have told Barcelona to pay £135m if they want to sign Ousmane Dembele.
According to Sky in Germany, Dembele is keen to make the move to the Nou Camp to replace Neymar, who has left for Paris Saint-Germain in a world-record £200m transfer.
Dortmund is a listed company and any offer for Dembele would have to be reported to the Frankfurt Stock Exchange.
If Barca pay the amount, the Bundesliga club would stand to make a profit of £122m on the 20-year-old after just 12 months.
Dembele scored 10 goals in 49 appearances for Dortmund last season, after joining the club for £13m from Rennes, helping the team win the DFB-Pokal Cup.