According to a source, Villarreal has put a €30 million (£26 million) price tag on the head of Manchester United-linked defender Pau Torres.
The Spain international is thought to be one of several summer goals for Ole Gunnar Solskjaer, who is looking for a long-term partner for Harry Maguire in the backline.
With Torres turning 24 this year and a deal with Villarreal that runs until 2024, the Yellow Submarine were expected to demand more than £50 million for the highly-rated defender.
According to Gazzetta dello Sport, Villarreal value Torres at €30 million (£26 million), with Real Madrid keeping a close eye on developments.
The Yellow Submarine are expected to receive offers from Man United and Real Madrid this summer, according to the article, and they are likely to raise the price as they assess the clubs' interest.