Manchester United are at loggerheads with Sporting Lisbon over the Portuguese club's £68million valuation of Bruno Fernandes.
United still want to sign Fernandes in the January transfer window but are refusing to meet Sporting's demands. Negotiations are expected to resume early next week with the two clubs way apart over the fee.
United are aware that Tottenham would not bid higher than £38.5m for the attacking midfielder last summer. They also believe that overpaying for Fernandes this month could lead to a hike in transfer fees when they pursue other targets in the summer.