Manchester United would have to spend a combined £62.5m in order to bring Southampton winger Sadio Mane to Old Trafford, according to a report in The Sun.
The 23-year-old is said to want a five-year deal worth £125,000, a cumulative salary of £32.5m over the length of the contract, while the Saints want a transfer fee of £30m.
Mane started for Southampton in their 1-0 loss at Norwich City on Saturday, although manager Ronald Koeman suggested that he had lost his focus.
"In our last meeting two hours before the game he came late," Koeman told reporters. "That is impossible. Everybody knows we have a sanction - you don't start.
"I don't understand a player who comes late to the last meeting. My message to him days ago was that he wasn't really focused."
United manager Louis van Gaal has spent over £250m on transfers thus far since he took over in 2014.
