Manchester United will have to pay more than £90 million for Harry Maguire and make him the most expensive defender of all time if they are to sign the Leicester City man this summer.

United’s top offer since the end of the season remains £60 million and the King Power club are still adamant that, while every player has a price, no offers below the £90million mark will be entertained. Leicester made their stance clear to both Manchester United and Manchester City in May and are determined to stick with their valuation, with the £75 million sale of Virgil van Dijk to Liverpool in January 2018 being used as a barometer.

Maguire is still yet to return for pre-season, having been granted an extra week’s holiday than most of the Leicester squad following his extended service at the end of last season with England in Portugal at the Nations League. Manchester City have also been interested in Maguire in the past but not at the price Leicester have been quoting.

It has been suggested that Maguire has expressed a desire to move but Leicester have received no direct indications from the 26-year-old over his intentions while he has been on holiday. The club were bemused by reports that another more recent offer has been made for the player by United with no contact in the recent weeks.

Were United to get close to Leicester’s valuation, Maguire’s replacement will have to be identified by his current club before they were prepared to let him go and given the current market for centre-halves across Europe that is likely to be a major investment for the club.

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As things stand, United remain the only serious bidder but not at a price where Leicester’s ownership would be prepared to sell. That policy goes right up to vice-chairman Aiyawatt Srivaddhanaprabha, known as Top, now in charge of the club following the death of his father Vichai.

Last summer Leicester successfully persuaded Manchester City to pay £60 million for Riyad Mahrez and they are adopting a similar position over Maguire. It is understood that an acceptable fee for Maguire could even be close to £100million.

The matter will have to be resolved in the coming weeks when Maguire returns to pre-season training. He is one of a number of players who have been pursued as a boot endorsee by the German sportswear company, Puma, who have also taken over as City’s kit suppliers. Should he switch boot supplier it is possible that there would be a bonus for joining a club with the same kit supplier.

Maguire was a target for United last season during Jose Mourinho's time in charge but ended up staying with Leicester, signing a new £75,000-a-week contract.