Bayern Munich's finance director (pictured right above) has said his club could become the first German team to spend over 100 million euros ($108.5 million) on a single player.

"Yes, we could pay 100 million euros for a player," Bayern's Jan-Christian Dreesen told sport magazine "kicker." Bayern currently hold the German record for a transfer, having paid 39.9 million euros for Spain international Javi Martinez from Atletico Bilbao in 2012.

"We have four financial sources: TV-rights, ticketing, merchandizing and sponsoring," Dreesen added. "We never plan to make money from transfers, we see ourselves more as a club that buys players."

In 2013, the club paid 37 million euros for Mario Götze from rivals Borussia Dortmund. Since then other Bundesliga clubs have flexed their muscles in the transfer market. Wolfsburg paid 32 millions for German international Andre Schürrle from Chelsea in January this year.

Javier Martinez has been Bayern's most expensive transfer so far, back in August 2012

Real Madrid hold the record for money spent on a single player after signing Welsh forward Gareth Bale from Tottenham Hotspur for a reported fee of 100 million euros in 2013. The Spanish side also paid 94.4 million euros for Manchester United's Cristiano Ronaldo in 2009.

Dressen also said the Bundesliga champions have been able to sign every player they wanted recently and have fufilled all requests from coach Pep Guardiola during his 18 months in charge so far. It had been rumored that Marco Reus might join the southern German giants, but he extended his contract at BVB in February.

Since Guardiola took charge in July 2013, Bayern have signed Xabi Alonso, Juan Bernat, Medhi Benatia, Thiago and Robert Lewandowski. The Spanish coach has spent around 77 millions euros in his time at the helm.

apc/al (AFP, dpa)