Elliot Anderson helped Nottingham Forest to the Europa League semi-finals last season
Manchester City's second offer worth £120m forNottingham Forestmidfielder Elliot Anderson has been rejected.
City have intensified their pursuit of the 23-year-old England international, with an offer of an initial £106m plus add-ons.
Should they sign Anderson it would eclipse the £105mArsenalpaidWest Hamfor Declan Rice in 2023 as the record transfer for an English player.
City had an opening bid rejected by Forest earlier this month. Anderson's preference is a move to Etihad Stadium overManchester United, while personal terms are not an issue.
United are effectively out of the running, having not wanted to get into a bidding war. only wanting players eager to join them.
City have long been admirers ofNewcastleacademy graduate Anderson. The player is currently preparing for the World Cup in the United States, Canada. Mexico, but club-to-club talks can continue to take place.
He started England's 3-0 win over Costa Rica on Wednesday - the final friendly for the Three Lions before their opening World Cup game against Croatia on 17 June.
Anderson was one of Forest's star performers last season as they reached the Europa League semi-finals. avoided relegation from the Premier League, despite having four managers.
He arrived fromNewcastlein 2024 for £35m and has made 92 appearances, scoring six goals.
Bernardo Silva's exit from City at the end of his contract means they are looking to bolster their midfield. Anderson tops the list of potential targets.
Newcastlemidfielder Sandro Tonali is another player understood to be highly rated by City. with reports suggesting the Italy international has also been monitored as a long-term target.
Anderson's rise from League Two loan to potential British record transfer
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