Cody Gakpo will only leave PSV for a "record transfer" amid continued links to Manchester United and Real Madrid, according to the Eredivisie side's director of football Marcel Brands.

A host of Europe's elite clubs are reportedly interested in the Netherlands international, who became only second player in World Cup history to open the scoring three times in the same group stage in Qatar.

The 23-year-old boasts 17 goals and eight assists in 31 games this season, with Liverpool and Bayern Munich also said to be interested in Gakpo.

United are suggested to be the frontrunners, having already attempted to sign Gakpo in the past window, though Brands will demand a sizeable sum for the forward.

"When you talk about Cody Gakpo and the price tag, how many clubs are able to buy a player of that calibre?," Brands said on an appearance with the PSV Supporters Association.

"You are talking about maybe 10 or 12 clubs in Europe. You have to need a player in that position and be able and willing to spend the money in January, which is normally less hectic than the summer.

"We have yet to see if it all happens. He has no clause or anything, and no amounts have been agreed on either. The agreements that were made were there before my time.

"It must be a record transfer for PSV anyway, so then you know in which direction it is going."

With the January transfer window looming and the Netherlands out of the World Cup after a quarter-final defeat to Argentina, Brands insists no decision has been made over Gakpo's future.

"In the media, it seems like all the clubs are lining up, but the reality is that we don't know anything about interest or anything yet. It's quiet," he added.

"I've spoken to Cody, he's going on vacation for ten days. If something happens, it is perhaps known to Cody or his management, but not to us yet."

Ajax convinced United to pay £81.3million (€95m) for Antony in August, though Brands believes that transfer is not an accurate representation of what PSV may be able to demand for Gakpo.

"But that had nothing to do with market conformity, but with a club that is in panic and a trainer who insisted on him," he continued.

"Many players have left for market value in recent times, such as Gabriel Jesus [to Arsenal] for fifty million or Erling Haaland [to Manchester City] for 75 million."