Manchester United reportedly value Leicester City centre-back Harry Maguire at £40m, which is just half of the transfer figure that the Foxes have placed on the England international.
Maguire was strongly linked with a move to United in last summer's transfer window and it is understood that the Red Devils are still interested in a swoop for the 26-year-old.
However, according to ESPN FC, while Leicester value the centre-back at £80m, United rate him at closer to £40m, meaning that the two clubs are still some way apart when it comes to a potential deal.
Maguire, who has a contract at the King Power Stadium until the summer of 2023, scored three times in 31 Premier League appearances for the Foxes last season.
Manchester City have also been credited with an interest, although it has been claimed that Pep Guardiola's side are also not prepared to meet the current asking price.