A deal to bring Leroy Sane to Bayern Munich from Manchester City is looking increasingly difficult from a financial perspective, according to the Bundesliga champions' president Uli Hoeness.
Bayern are embarking on a rebuild over the coming months as they look set to move on several ageing players, with Rafinha, Arjen Robben and Franck Ribery all departing.
As such, Bayern are being heavily linked with a number of younger wingers and Sane has emerged as a primary target, with the club doing little to hide their desire to sign him.
The German joined City from Schalke in 2016 and, after a promising first season, he exploded in 2017-18, scoring 10 Premier League goals and setting up another 15 as he was named the Professional Footballers' Association's Young Player of the Year.
Although he appeared to lose some of Pep Guardiola's trust in 2018-19, City are reported to be holding out for at least £70million for the 23-year-old and Hoeness accepts a deal looks unlikely.
Hoeness told Sport Bild: "I do not have exact numbers yet, but I think that the financial framework is very difficult. The whole package is difficult."
Bayern have already agreed deals for France World Cup winners Benjamin Pavard and Lucas Hernandez and Hamburg prodigy Jann-Fiete Arp, while they are being linked with Juventus star Paulo Dybala.