Leeds United have made attempts to sign USMNT attacking midfielder Brenden Aaronson this week, with two bids reportedly lodged for the 21-year-old.
Aaronson's club side FC Red Bull Salzburg have are reluctant to allow the young midfielder to depart Austria mid-season due to the club's commitments in the Champions League.
Salzburg have reached the knockout stages for the first time in their history and understandably seek to keep as strong a squad as possible for their tie with Bayern Munich in the Round of 16.
Aaronson started each of Salzburg's Champions League group matches this season.
According to various reports, Leeds opened the bidding at £15 million, which was rebuffed, only to up their offer to £20 million later in the week.
Salzburg are said to be deliberating over Leeds' latest offer, but remain keen to keep Aaronson in the first-team picture until the summer at least, which means £20 million may not be enough to prise the international away.
Any fee which exceeds the £20 million figure would place Aaronson among the most expensive sales Salzburg have ever received.
Currently, Patson Daka's £27 million move to Leicester City last summer stands as the club's record fee received.
RB Leipzig shelled out £26 million for Naby Keita five years ago, while Enock Mwepu also went for upwards of £20 million to Brighton and Hove Albion last summer.
Typically, January is a seller's market, indicating selling clubs tend to hold the better cards in negotiations.
Aaronson's obvious suitability to Leeds' current setup, his age, potential sell-on value and make any deal a potentially lucrative one for the Austrian champions.
In addition, Aaronson's former club Philadelphia Union are reportedly owed up to 20% of any future transfer fee, if he is to be sold by Salzburg, according to the Philadelphia Inquirer.
For that reason, Salzburg would understandably be keen to recoup as much as possible in order to offset the concessions they owe the MLS outfit due to the sell-on clause.
Twenty percent of Leeds' latest reported £20 million bid equates to £4 million, leaving Salzburg with an approximate £10 million profit on the player who left the United States twelve months ago.
Notably, three of Salzburg's top five record sales have been to Premier League clubs, suggesting the Austrian side are well-aware of the riches Premier League clubs boast, and therefore can extract maximum value for their young players.
While Leeds will be keen not to be exploited in negotiations, Aaronson does appear a player who would suit the club's style of play, whilst also being able to contribute immediately.
