Borussia Dortmund are willing to reduce their price for Barcelona target Ousmane Dembele.
Marca says BVB will not accept an offer of €140m for the Frenchman.
The last bid made by the Catalans was 130m, with 100m fixed and the additional 30m to be made up by variables, which Dortmund considered to be insufficient.
Disagreements arose because the Germans considered the total fee to be too low, and were also unhappy with the specifics of the variables in the original offer.
They are looking for any conditional payments included to be easily achievable objectives for the player, making those sums more or less fixed that would just be paid at a later date.