Borussia Dortmund CEO Hans-Joachim Watzke would be willing to spend €100 million (£88.8m/$116m) to bring Bayern Munich striker Robert Lewandowski back to the club, saying: "We could handle that."
Dortmund have spent a combined €53m on centre-back Abdou Diallo and midfielders Thomas Delaney and Marius Wolf ahead of the 2018-19 season but Watzke made it clear he would happily break the club's transfer record to secure the services of one of Europe's top strikers.
Lewandowski left Dortmund for Bayern in 2014 and has since scored 106 Bundesliga goals in four seasons.
Bayern president Uli Hoeness insisted the 29-year-old, who is contracted until 2021, is not for sale at any price, but Watzke would not be afraid to make a nine-figure bid for his services.