Bayern Munich are determined to knock back whatever offers Manchester United put in for forward Thomas Muller.
Manchester United have already raided Bayern Munich once this summer, snapping up long-serving midfielder Bastian Schweinsteiger, and now they have Muller firmly in their sights.
An offer of €100m has reportedly been lodged by the Red Devils, but Bayern Munich insist there is no amount which would persuade them to sell Muller to Louis van Gaal's side.
Questioned about Manchester United's interest in Muller, CEO Karl-Heinz Rummenigge struck a defiant note.
"There are players who do not have a price tag", Rummenigge told German news agency SID.
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Manchester United are on the lookout for another forward to add to their ranks this summer following the departures of Radamel Falcao and Robin van Persie from Old Trafford.
Van Gaal knows Muller well, having worked with the Germany international during his time in charge of Bayern Munich.
The Dutchman tried to sign Muller last summer, but the German snubbed Manchester United's approach.
He explained at the time: "I knew that I would have earned more money."
