Neymar has seen his ability and €222 million price tag questioned by Uli Hoeness, with the Bayern Munich president saying the Brazilian “does not seem so good”.
The 25-year-old forward became the most expensive player in history when swapping Barcelona for Paris Saint-Germain over the summer.
The Ligue 1 outfit were prepared to meet his mammoth buyout clause in order to get a deal done, with the French giants acquiring a talismanic presence on and off the pitch.
Hoeness, though, is not convinced that Neymar is worth such a sizeable investment and has reiterated that his Bundesliga side will never be drawn into paying such transfer fees.
He told those at a Christmas party organised by a Bayern fan club: "We cannot invest 222 million in Neymar, who does not seem so good to me.
"We cannot invest figures like that, not even 180m for [Kylian] Mbappe, who I think is very good."
Having tied up a deal for Neymar, PSG then moved to acquire exciting teenage frontman Mbappe from domestic rivals Monaco – in an initial loan agreement which includes a commitment to buy.
Big-money additions have helped to carry PSG back to the top of Ligue 1 and through to the last-16 of the Champions League, but Bayern have done likewise in their domestic and European endeavours.
Hoeness insists they will continue to operate within a carefully defined structure laid out at the Allianz Arena, with the club looking to complement high-profile signings with home-grown academy graduates.
He added: "I think there will be transfers of 50, 60 or 70 million.
"Basically, the club strives for a mix of top stars and players from the youth [setup].
"We have to find our own way in this shark pit in which we move when talking about transfers for 100 and 200 million euros, we want to be at the top but not at just any price. "
The words of Hoeness echo those of Bayern CEO Karl Heinz-Rummenigge, who admitted to texterstexte.com in early December that the German outfit cannot expect to compete in the transfer market with rival clubs bankrolled by billionaire owners.a
He said: "As in the last 20 or 30 years, we have to follow our own philosophy.
“We can't copy Real Madrid, Manchester City or PSG.
“We have to be more aggressive in our scouting, we have to discover talents even earlier than we do now.
“We have to bring up our own youth players more systematically, which is possible in our new FC Bayern Campus.
“We have to be creative and sensible in the transfer market and continue to focus on Financial Fair Play.”