Bayern Munich will have to make Leroy Sane one of the most expensive players of all time if they want to prise the winger away from Manchester City.
Sportsmail understands City would expect to recoup upwards of £135million should they sell a player they bought for £37million three years ago.
That figure would be in line with fees paid for Joao Felix, Philippe Coutinho and Ousmane Dembele over the last two years – only Kylian Mbappe and Neymar have cost more than £150million.
Guardiola has been irked by Bayern officials continuing to talk about their pursuit of Sane.
That manager Niko Kovac openly discussed where he would fit in at the Allianz Arena raised eyebrows.
City wrote to the Bundesliga champions asking them to desist from publicly courting the Germany international and Kovac has apologised to Guardiola via text message.
Sane has two years left on his current contract and terms on a new deal remain unsigned. Guardiola will not go after an immediate replacement should Sane move to Bayern, who are confident of luring him away.