Nottingham Forest reportedly want £110m for Elliot Anderson this summer, as Manchester City and Manchester United battle for the England international's signature.
The understanding is that Man City are at the head of the queue for the midfielder, who is set to be a starter for England at the 2026 World Cup.
However, Man United are allegedly refusing to give up on the 23-year-old and still believe that they can convince him to make the move to the 20-time English champions.
Man City are thought to be lining up a second offer for Anderson, having seen their initial bid, which was in the region of £80m, turned down by Forest.
According to the Daily Mail, Forest want a record transfer fee for an English player, valuing Anderson in the region of £110m.
Forest 'want' £110m for Man City, Man United-linked Anderson
Arsenal paid approximately £105m to sign Declan Rice from West Ham United in the summer of 2023, and it is understood that Forest are using that deal as a benchmark.
There had been suggestions that Pep Guardiola's departure from Man City could put the breaks on a move for Anderson, but it is said that the Citizens remain determined to bring the former Newcastle United midfielder to the Etihad Stadium.
Anderson enjoyed an impressive 2025-26 campaign for Forest, scoring four goals and registering five assists in 50 appearances in all competitions.
The midfielder featured 12 times in the Europa League, as Forest made the semi-finals, in addition to scoring four goals and registering four assists in 38 Premier League matches.
Man City or Man United for Anderson this summer?
Forest paid £35m to sign Anderson from Newcastle in the summer of 2024, with goalkeeper Odysseas Vlachodimos going the other way.
In a Forest shirt, Anderson has contributed six goals and 11 assists in 92 appearances, and he helped the club retain their Premier League status last term.
As it stands, Man City appear to be best-placed to sign Anderson, with the Citizens clearly identifying him as their number one target this summer.
However, Man United have seemingly been given encouragement in their pursuit of the midfielder, and it is shaping up to be a fascinating battle between the two Manchester giants this summer.