Tottenham Hotspur are reportedly refusing to drop their valuation of Steven Bergwijn.
The 24-year-old has struggled to secure a regular spot in the Spurs XI during the 2021-22 campaign, being restricted to just nine Premier League appearances.
Bergwijn scored both goals in Tottenham's 3-2 win over Leicester City on January 19, but it is understood that he is still not in the long-term plans of head coach Antonio Conte.
According to ESPN, Spurs want to recoup the majority of the £26.8m that they paid PSV Eindhoven for the attacker's services in January 2020.
The report claims that interested clubs have thus far signalled that they would only be prepared to spend around £13m on the Netherlands international this month.
Bergwijn, who still has three-and-a-half years left to run on his contract at the Tottenham Hotspur Stadium, has scored seven goals and registered 10 assists in 65 appearances for Spurs in all competitions.