Bayer Leverkusen have been competing with Tottenham for the purchase of Pierre-Emerick Aubameyang but the German club are unwilling to meet his €15m valuation, according to reports in France.
Spurs recently became interested in the St Etienne star who scored 19 times in 35 appearances in Ligue 1 last season.
Andre Villas-Boas is looking to bolster his attacking line-up after Emmanuel Adebayor and Jermain Defoe both endured disappointing seasons, and Aubemeyang is believed to be one of a number of targets on their wishlist.
Le10Sport claims that €15m price tag is simply too much for Leverkusen to afford, while Anzhi Mackhachkala, who are also interested in the Gabon international, may struggle to convince him to make the move to Russia.
Andre Villas-Boas made it clear that he would want to seriously strengthen the Tottenham squad this summer after relying to heavily on Gareth Bale to provide the goals last season.
He told reporters in May: "They [our rivals] will do their job in window and we must do ours, in the Tottenham way, scouting properly and looking for good grabs in summer window to make it a stronger squad."
Talk has recently suggested that Villas-Boas could make the move to PSG in the summer, but he looks likely to snub such an offer if Daniel Levy can promise him serious funds for this transfer window.
Aubameyang began his career in AC Milan's youth set up, but after moving into the senior side he failed to make an impression and after four loan spells his move to St Etienne was made permanent.
It is here where he has found his strengths, and at just 23 years of age he would fit well into any club holding a strong youth and resale policy.