Manchester City remain locked in negotiations with RB Leipzig over a payment structure to sign centre-back Josko Gvardiol, 90min understands.

Gvardiol is City's top defensive target this summer and the European champions are happy to make the 21-year-old the most expensive centre-back in history by agreeing to a deal worth €100m, but nothing has been sealed.

Sources close to the negotiations have confirmed to 90min that reports of an agreement between the two clubs are premature, with City and Leipzig still firmly locked in talks over the structure of any payments. Sporting director Max Eberl has even hinted that Leipzig would be prepared to walk away from the table if their demands are not met.

"The fact is Manchester City would like to have him, but currently we are very far apart," Eberl told Sky Germany. "There is no agreement. Not even close.

"[Dominik] Szoboszlai's transfer [to Liverpool] secured us financially, we don't need money. We prefer Josko to stay."

READ MORE FROM 90MIN'S TALKING TRANSFERS TEAM

Conversations between the two clubs are ongoing and Leipzig's refusal to accept City's current proposal is understood to have left Gvardiol and his representatives feeling frustrated.

Leipzig are keen to receive as much money as possible for the Croatian and the fact that he is under contract until 2027 has only strengthened the German side's resilience in negotiations.

Manager Marco Rose has also played down suggestions of an agreement and imminent medical for Gvardiol.

"Josko is one of our players and as far as I know he will remain one of our players," Rose argued. "I don't know anything about a medical check, nothing about a first and nothing about a second. I think if it was, I would know as head coach!"

LISTEN NOW TO 90MIN'S TALKING TRANSFERS PODCAST

On this week's edition of Talking Transfers, part of the 90min podcast network, Scott Saunders is joined by Toby Cudworth and Graeme Bailey to discuss Liverpool's plans to replace Fabinho and Jordan Henderson, Crystal Palace holding firm on Cheick Doucoure, Newcastle's move for Harvey Barnes and Allan Saint-Maximin's imminent Saudi exit, Man Utd, Aston Villa, West Ham & more!

If you can't see this embed, click here to listen to the podcast!

This article was originally published on 90min as Man City continue negotiations with RB Leipzig over frustrated Josko Gvardiol.