Citing an unidentified newspaper source, The Sunday Times of London reported the former Beatle has offered Mills a $107 million settlement that would include a lump sum payment of nearly $39 million. The latest report came one day after the Daily Mail reported Mills had allegedly offered to settle for less than $20 million and to keep quiet about their years together.

The latest reported divorce settlement allegedly includes annual payments of nearly $4.9 million to Mills for the next 14 years and an agreement by Mills that she will not publicly discuss the couple's married years.

The settlement news comes as a friend of Mills informed The Mail on Sunday that the former fashion model believes McCartney is hiding the profits from his two recent world tours.

"He went all over America. He claimed they lost money, but she was involved in doing the accounts for the tour," the unidentified friend said. "Heather claims it made tens of millions of pounds."