Bayern Munich executive board member Jan-Christian Dreesen has insisted that the German champions would be prepared to pay upwards of £70m on one player.
Bayern's record outlay came in 2012 when they spent £30m on Athletic Bilbao midfielder Javi Martinez.
Barcelona and Real Madrid have both dwarfed Bayern's spending in recent seasons, but Dreesen has insisted that the Bundesliga club could match the Spanish pair if the situation was right.
"It would be simple to say Bayern would never pay €100m (£73m) for one player. I don't want to go there, though, because I do not like to backtrack in the future. So yes, Bayern could spend €100m on one player," Dreesen told Kicker.
"It will have to be an intelligent investment, though. We don't just want to go for the most expensive players. Someone has to fit in at Bayern."
Bayern return to Bundesliga action this weekend with a trip to Borussia Dortmund.