Robert Lewandowski wants a new challenge away from Bayern Munich but the club has valued him at more than £100 million.
Sky Sports News has been told Lewandowski, who turns 33 on Saturday, is happy at Bayern but wants to secure a move to another top European club before the age of 35.
The German champions’ valuation, designed to keep him until the end of his contract in 2023, is likely to price the FIFA and UEFA player of the year out of a departure.
Bayern have not currently offered any extension beyond his current deal, when it could be more difficult to secure a move to another big club because of his age.
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The Poland striker is understood to be frustrated by their reluctance to sell, but is unlikely to do anything that will harm his good relationship with the club.
Considered one of the best strikers in world football, he scored 56 goals for club and country last season.
He has already scored three in Bayern’s two opening games, including the midweek Super Cup victory against Borussia Dortmund.
Lewandowski is widely renowned in the game for a dedication to his physical condition, with Manchester City boss Pep Guardiola once describing him as “the most professional player I’ve ever met”.