Manchester United manager David Moyes wants to sign Southampton duo Adam Lallana and Luke Shaw this summer, but according to The Express will not budge on a valuation of £30m for the England duo.
Lallana and Shaw have been stand-out performers in the Premier League this season, bringing the Saints captain and starlet to the attention of England manager Roy Hodgson.
Moyes is a great admirer of both players and wants the skilful pair to help spearhead a rejuvenation project at Old Trafford, with Lallana viewed as a playmaker capable of proving purpose to United's play in the final third.
Shaw meanwhile would be a long-term successor to Patrice Evra at left-back, but the pair will not come cheap.
Saints will reportedly rebuff any offer that falls short of £40m for a bid that includes both players, determined to build for the future and not let their best players leave cheaply.
Both men could see their valuation soar with promising performances at this summer's World Cup if selected by England, something United are conscious of moving forward as Moyes look to manage the quest for new players prudently.
Any offer for Shaw in particular looks set to spark a bidding war involving Chelsea and a host of other admirers, while Lallana is very much Southampton's talisman both on and off the pitch.