Wasps and Worcester Warriors have offered a contract to England centre Manu Tuilagi, according to reports.
The 24-year-old is out of contract in the summer after spending four seasons playing for Leicester Tigers.
A report in the Daily Mail claims that both clubs have offered the player over £500k per year, which would beat the record set by Sam Burgess's £500k salary at Bath last season.
Last month, Saracens reportedly offered Tuilagi a £400k contract while Leicester are thought to be unwilling to match the contracts offered by Wasps and Worcester.
The back has made 25 appearances for England but missed the Rugby World Cup due to injury.