Elliot Anderson of England gestures during the International Friendly match between England and Costa Rica
Elliot Anderson is Manchester City's top summer transfer window target
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Elliot Anderson remains Manchester City's top transfer target this summer as the club weigh up a third offer for the England international.
The Blues saw a second bid, worth a total of £120million, rejected by Nottingham Forest this week. That offer was an initial £106m with add-ons making up an extra £14m.
Forest, and owner Evangelos Marinakis, are believed to be holding out for a larger up-front fee for the 23-year-old, who is under contract at the City Ground until the summer of 2029.
Forest believe the £100m+ fees paid for Declan Rice, Enzo Fernandez and Moises Caicedo in recent years indicate the value of Anderson and harbour hopes of attracting a British record figure, eclipsing the £125m Liverpool paid Newcastle United for Alexander Isak last summer.
City remain keen on Anderson and have identified the former Newcastle man as their main summer priority, but the Blues are prepared to play a waiting game rather than get dragged into a bidding war with Forest.
Anderson is understood to favour a move to the Etihad and Manchester United have scaled back their interest in the midfielder having baulked at the asking price.
It leaves City as the only real suitors for the player and while Forest could continue to play hardball over a fee, there is the prospect of finding common ground in the coming weeks.
Anderson's participation in the World Cup means a deal is unlikely to be signed and sealed in the coming weeks given the schedule for England, but City and Forest could still agree a fee and the terms of a transfer.
The Blues also have other midfield targets, with a keen interest in Newcastle United midfielder Sandro Tonali, and could opt to move on from Anderson and pursue alternatives.
But for now, City remain firmly in play for the Forest man and there remains a confidence that a deal can be struck.
Anderson cost Forest £35m when he joined from Newcastle in 2024 and has impressed since moving to the Midlands, becoming one of the Premier League's hottest properties and cementing his spot in the England team.
He is set to partner Declan Rice in the middle of Thomas Tuchel's midfield when the Three Lions kick off their campaign against Croatia on Wednesday night.
City are keen to strengthen in midfield following the departure of Bernardo Silva, while there remains a degree of uncertainty around Rodri, Tijjani Reijnders, Nico Gonzalez and Mateo Kovacic.