Leicester City have reportedly been told that they will have to pay £40m to sign Burnley centre-back James Tarkowski in this summer's transfer window.
The Foxes could be in the market for a new central defender this summer as Harry Maguire continues to be linked with a move away from the King Power Stadium.
Manchester United and Manchester City are both being heavily linked with Maguire, who is said to be valued in the region of £90m by the former English champions.
Tarkowski is viewed as a possible replacement for the former Sheffield United youngster, but according to the Daily Mail, the Foxes would have to pay Burnley £40m for the 26-year-old.
The report adds that Brighton & Hove Albion's Lewis Dunk is also a target for Brendan Rodgers's side, with the 27-year-old representing a slightly cheaper option at £30m.
Virgil van Dijk's £75m switch from Southampton to Liverpool in January 2018 remains the highest fee for a defender, but any move for Maguire this summer could top that figure.
