Premier League side AFC Bournemouth believe Middlesbrough star Marcus Tavernier is worth around £12m, according to a report from the Northern Echo.

The Cherries have been interested in luring the 23-year-old away from the Riverside Stadium for a while now and were previously thought to have been close to succeeding in their mission.

However, the two sides are yet to strike an agreement for his services and Scott Parker's side are preparing to launch a fresh offer for the midfielder in the coming days, boosted financially by their promotion back to the top flight after managing to return at the second time of asking.

At this stage, they have valued Tavernier at £12m, though Boro hold a considerable amount of power at the negotiating table with the Englishman still having two years left on his contract on Teesside.

And with this, Chris Wilder's side are currently holding out for around £15m as they look to retain one of the key players, with the 23-year-old recording five goals and five assists in 44 league appearances last term as a regular starter under both Neil Warnock and his current manager.

Following yesterday's victory, the latter couldn't guarantee that the midfielder would remain at the Riverside beyond the summer amid interest from other clubs, with Football League World understanding Everton, Leicester City and Nottingham Forest are also in the race for him.

The Verdict:

With Bournemouth prepared to pay that much, it wouldn't be a surprise if the two clubs met in the middle and agreed a deal for his services, even though he is a key part of Wilder's plans.

The one positive for Boro is the fact they already have Riley McGree available as an option and with the potential money generated by Tavernier and Spence's sales, they could add a top-quality replacement in the middle of the park.

That would boost their chances of promotion, though it remains to be seen whether the side can gel together quickly if a flurry of players arrive on Teesside towards the latter stages of the window.

A slow start to the campaign could prove to be costly to their hopes of securing a place in the top six, so it may be better if they hold on to some of their key assets now as opposed to selling them on at a later date.

However, if the 23-year-old isn't going to put pen to paper on a new deal, this would be the best window to sell him with two years left on his deal, so there are both pros and cons to selling him.