Sevilla claim Tottenham want €11million for the sale of Giovani dos Santos - a valuation the Spanish club insist they are not prepared to meet.
Skysports.com reports how the 22-year-old Mexican international is looking for a move away from north London, as he is growing frustrated at a lack of first-team opportunities.
Dos Santos has made seven appearances for Spurs this season, four of which have come in either the Carling Cup or UEFA Europa League - competitions where manager Harry Redknapp has opted to use his peripheral players.
With 15 months remaining on his contract, Tottenham's failure to lower their asking price will surely prolong his White Hart Lane exit - despite Sevilla's current interest in securing his signature.
"At this moment, the club does not have the money asked for by Tottenham," club president Jose Maria Del Nido told Giralda TV. "The decision is clear.
"Giovani is not valued at €11m, as is demanded by the English. I view the deal as impossible."
Sources close to the club claim that Sevilla have offered Tottenham an initial €4.5million, with an additional €500,000 in add-ons based on future appearances.