Danny Ings is due to begin pre-season training for Liverpool this week after clinching a move as a free agent as his Burnley contract expired.
The Lancashire side are entitled to a compensation package as he is under 23 and counted as a home grown player whose development they have aided.
The two teams are unable to agree a figure, and as ESPN report, the case is heading to an independent tribunal.
The Times report Burnley want a figure in the region of £10 million, which Liverpool are unwilling to meet.
To aid their argument, the recently relegated side are using Leeds United's sale of Scottish striker Ross McCormack last summer to try and argue Ings' transfer value.
The Times article states: "Burnley see the £11 million Fulham paid Leeds United for Ross McCormack a year ago as the benchmark, Liverpool view that transfer as a one off and believe several other fees, including the £3.5 million that the FA ordered Chelsea to pay Manchester City for Daniel Sturridge in January 2010, should be used when determining Ings’s price."
Who has the stronger case?
The resolution regarding Ings should really lie somewhere in between. The fee Chelsea paid for Sturridge turned out to be a bargain, although they only sold him for double the amount three years later.
The argument Burnley may use is that resolution was five years ago, and McCormack's signing was an instance of transfer fees rising.
McCormack performed strongly after a difficult start for Fulham last season, scoring 17 goals and providing nine assists, and ended up being the difference maker in helping them avoid relegation. For that end he was worth the money, even if the rest of his side failed to live up to expectations.
The fee Fulham paid Leeds is a factor, but more central to Ings is the fact, as SkySports reported in May, Tottenham Hotspur were willing to pay £12 million for the England under-21 international.
Ings made clear he wanted to play for Liverpool instead, but now the Reds have to pay the market value, and it will be up to an independent panel to decide what that will be.