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The ambitious Istanbul club would like to acquire Madrid striker Diego Forlan and has already made a specific offer.
The 31-year-old footballer has not shown impressive athletic form this season and scored eight goals in 29 matches in the Spanish championship.
"Forlan's transfer fee is 12 million euros, and he earns 4.5 million euros annually. Under these conditions, the deal is impossible," said Serdar Adali, a member of the Besiktas board intending to negotiate.
"We have made an offer that meets our values. We will wait to see what Atletico responds."
