Gakpo has been in terrific form this season since rejecting a move to Leeds United on deadline day in the summer.
His price has only gone up due to his performance for the Netherlands in the World Cup and he has been heavily linked with a move away from PSV in January.
Newcastle United are eyeing an ambitious swoop to take the winger to St James’ Park, while Manchester United are interested in him and Erik ten Hag is pushing the club to get a deal over the line to sign Gakpo next month.
But according to Dutch daily the Eindhovens Dagblad, PSV have set a condition for the payment structure in any sale of the attacker in the winter window.
PSV are prepared to accept a fee of €50m from his sale but do not want a long and complicated payment structure.
It has been claimed that the Dutch giants want the lion’s share of the fee upfront as part of the agreement.
They do not want to accept any offer that would see the buying club pay the transfer fee over several instalments padded across several years.
A deal in the middle of the season to sell Gakpo would only make financial sense to PSV if they get a massive part of the fee upfront.
It remains to be seen if such terms would be acceptable to Newcastle United or Manchester United.
