Barcelona appear to have underestimated the difficulty they will face in negotiating the exit of Robert Lewandowski this summer.
Despite the player being firm in his desire to leave Bavaria in the summer, Bayern Munich are not pressured at all, contrary to what the Barça board had expected when the player publicly announced his decision to leave the club.
During the past few weeks, the German giants have remained stout and have even roped in the likes of Sadio Mane and Ryan Gravenberch.
It was thought the addition of Mane could see them give up Lewandowski, but Bayern are in a position to keep hold of the Polish international, even if he does not extend his contract that expires at the end of next season.
According to Marca, Barcelona have faced another setback in their attempts to sign Lewandowski this week, with Bayern rejecting their second offer for the Pole.
Barça had reportedly tabled an offer in the region of €35 million, with an additional €5 million to be paid through add-ons.
Die Rekordmeister, though, do not deem the offer sufficient and are holding out for a fee of €50 million.
Bayern have no intention to lower their valuation, knowing they are under no financial pressure to sanction the sale of the former Borussia Dortmund starlet in the summer.
Lewandowski has been rather quiet about his future over the past week or so and is currently enjoying his holidays in Mallorca.
The report suggests Barcelona are expected to make another offer for Lewandowski next week when they are set to release their economic levers and generate revenue, most likely through the sale of BLM and TV rights.