Hugo Viana – Director of Football at the Etihad Stadium – has already taken a look at Nottingham Forest during this summer transfer window.
Manchester City were keen to sign Morgan Gibbs-White before walking away from the deal, as Fabrizio Romano claimed the Citizens instead preferred to spend that money on several players rather than just one.
Tottenham are now pushing to sign the £60m England international instead, and Nottingham Forest have responded by turning attention towards James McAtee in a deal which would be very helpful for Manchester City.
Nottingham Forest trying to strike deal with Manchester City which would significantly aid PSR margins
TEAMtalk now state that Nottingham Forest are pushing hard to sign McAtee as a replacement for Morgan Gibbs-White, despite the Manchester City No.87 travelling to Germany for talks with Eintracht Frankfurt.
It is believed the England U21 international would be sold if a bid of £25m is made, and Manchester City are eager to cash in to boost their PSR (Profit and Sustainability Rules) margins, having already spent around £288m in 2025 so far.
However, Nottingham Forest are aware that their presence in this transfer battle could increase the asking price if a bidding war commences – the higher the fee, the better for Manchester City.
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Despite fierce competition from the Bundesliga, Nottingham Forest are desperately trying to lure McAtee to the City Ground, and actually feel the PSR situation at the Etihad Stadium could aid their pursuit.
Manchester City can mark any potential sale down as 100% profit, due to the fact the 22-year-old is a City Football Academy graduate.
James McAtee already has a friend at Nottingham Forest, which could help the Reds reach an agreement on personal terms
McAtee – also a target for Crystal Palace – missed the FIFA Club World Cup to help England win the European U21 Championship for the second time in a row, where he and Elliot Anderson caused havoc.
The England U21 side only lost one of the six games they pair featured in together – also drawing one – and kept in touch on Instagram throughout the competition.
McAtee was a regular in terms of reacting to Anderson’s posts, sending the Nottingham Forest No.8 some fire and ‘raised hand’ emojis as the Three Lions retained their status as U21 European champions.
Now, the pair could continue to shine together under Nuno Espirito Santo at the City Ground, as Nottingham Forest push for an agreement with Manchester City.