Manchester City must reportedly pay Tottenham Hotspur £45 million this summer, if they are to land Kyle Walker.
Per Jeremy Cross at the Daily Star, Spurs chairman Daniel Levy will play hardball over the full-back, and is refusing to lower the club's valuation.
According to the report, City are closing in on a deal for Dani Alves, but they want Walker as well, with Pep Guardiola keen to bring in two new full-backs.
This article will be updated to provide more information on this story as it becomes available.