PSV Eindhoven's director of football Marcel Brands has admitted the club are preparing to sell Cody Gakpo in the January transfer window.
Gakpo is being chased by several top clubs, with Manchester United currently thought to be leading the way. The attacker has starred for both PSV and the Netherlands, helping the latter to reach the quarter-finals of the World Cup this year.
His performances have attracted the eye of the Red Devils, who are in the market for an attacker following Cristiano Ronaldo's acrimonious departure. Brands has now admitted that PSV will not stand in his way if he wishes to depart, but insisted a record fee would be needed.
"You have to be realistic. When you talk about Cody Gakpo and the price tag, how many clubs are able to buy a player of that calibre? You are talking about maybe 10 or 12 clubs in Europe," Brands told the PSV supporters' club talk show Eeuwig Trouw.
"You have to need a player in that position and be able and willing to spend the money in January, which is normally less hectic than the summer. We have yet to see if it all happens. He has no clause or anything.
"And no amounts have been agreed on either. The agreements that were made were there before my time. Amounts have not been discussed, but if the right club comes that Cody would like to go.
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"Those agreements were already made before I came. It must be a record transfer for PSV anyway. Then you know in which direction it should go."
A big money move for Gakpo would come after United also spent big in the summer, with their standout signing being an £81million deal for Antony from Ajax. Brands insisted that deal would have little bearing on Gakpo's future, with the attacker currently on holiday.
"That had nothing to do with market conformity, but with a club that is in panic and a trainer who insisted on him. Many players have left for market value in recent times, such as Gabriel Jesus for £50m or Erling Haaland for 75 million euros," he said.
"In the media it seems like all the clubs are lining up, but the reality is that we don't know anything about interest or anything yet. It's quiet. I've spoken to Cody.
"He's going on vacation for 10 days. If something is at play, it is perhaps known to Cody or his management, but not to us yet."
Ten Hag has refused to comment on his interest in Gakpo, with United expected to make a move next month. But he did admit that signing a new attacker is one of his top priorities for the winter window.
"I cannot give comment on specific players, I will never do. I’ve told you before, in the summer as well, when you talked about a lot of players," he said.
"Each player is under contract and I respect that but we make sure we are working in the background to get the right players in. We will do everything in our power. We are doing research at every opportunity and we will do everything we can if that opportunity is there."