The Manchester City starlet, who was last month named the BBC Young Sports Personality of the Year, is currently sidelined with a knee injury, although it is not considered too serious by the medical staff.
Foden, 17, is in line for an improved pay deal at the end of the season after making the first-team breakthrough under Pep Guardiola this term.
City have rejected a number of loan enquiries for the youngster, who was named player of the tournament after England lifted the Under-17 World Cup last summer.
And it is understood the Citizens’ huge valuation of the academy graduate is based on a number of “considered” factors, rather than any fear they have that the Stockport-born ace could be tempted to quit his boyhood idols any time soon.
City received £8.5m when youngster Jadon Sancho decided to quit last summer and join Borussia Dortmund, having never made a first-team appearance for them.
Foden has appeared twice in the Champions League this season and City are convinced he has already evidenced a far higher ceiling than Sancho, allied to the huge sums they have seen some other youngsters change hands for during the past year.
Borussia Dortmund manager Peter Stoger was left disappointed with his team's performance after being knocked out of the Europa League by RB Salzburg.