AMSTERDAM (Reuters) - Heineken NV (>> HEINEKEN), the world's third-largest brewer, declined to comment on Friday on whether it will raise its offer for Asia Pacific Breweries (APB) (>> Asia Pacific Brew.), the maker of Tiger beer.

Sources with direct knowledge of the talks between Heineken and Fraser and Neave (F&N) (>> Fraser and Neave) told Reuters earlier that a revised offer for APB could be up to 10 percent higher than its earlier bid and may be conditional on Singapore's F&N not accepting a partial Thai bid. (Reporting by Sara Webb)