Liverpool have been told they can expect to pay at least £40 million if they hope to sign Edinson Cavani.
The Uruguay striker has been in sensational form in Serie A this season - scoring 13 times in 16 starts for Napoli as he makes the most of his spell on loan from Palermo.
Liverpool have reportedly been monitoring the 23-year-old closely and have even considered launching a £15 million bid. However, the Napoli president believes any suitors will have to pay almost three times that amount to land Cavani.
"If any club wants to sign him, they will have to think at a minimum of £40m," Aurelio de Laurentiis is quoted by talkSPORT as saying.
Despite this latest setback, Liverpool are known to be in the market for attacking reinforcements this month and have been linked with a number of potential targets.
Cavani's international teammate Luis Suarez has been linked with a move to Anfield for some time, as has FC Utrecht sensation Ricky van Wolfswinkel, with the latter seemingly most likely to join Liverpool during the transfer window.
Former Liverpool boss Roy Hodgson made no secret of his desire to bring support for Fernando Torres to Anfield during January and - despite his departure - owners New England Sports Ventures are thought to have identified the reinforcement of the attacking department as their no.1 priority.
Torres has been a shadow of his former self for Liverpool this season is likely to benefit from the goalscoring burden being removed from his shoulders.
Liverpool have looked toothless in front of goal at times this season so the addition of Cavani, Suarez or van Wolfswinkel would go a long way to transforming fortunes at Anfield under the stewardship of Kenny Dalglish.