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Elliot Anderson is Manchester City’s top midfield target, with the club having seen two bids rejected before the 2026 FIFA World Cup, the highest worth £121m.
City’s latest offer – £106m plus £15m in add-ons – was also turned down by Nottingham Forest, who have been holding out for a total package worth close to £130million, although Anderson is understood to be keen on a move to the Etihad Stadium.
According to the Daily Mail, talks between both clubs are expected to continue in the next 24 hours, with a British record deal still possible if an agreement is reached.
The overall fee could surpass Alexander Isak’s £125m move to Liverpool last summer, while Declan Rice remains the most expensive British player after his £105m transfer to Arsenal.
Manchester United have also shown interest, but City have long viewed Anderson as a priority target, especially with uncertainty over Bernardo Silva’s future. The Red Devils have, however, pulled out of the race to sign the England international.
The 23-year-old joined Forest from Newcastle for £15m two years ago and has since developed into one of the Premier League’s standout midfielders.
Only 30 months before his switch to the City Ground, Anderson had joined Bristol Rovers on loan from Newcastle United, with the League Two side sitting 12th at the time – a far cry from the elite-level move now being discussed.
Nottingham Forest owner Evangelos Marinakis has reportedly been leading negotiations personally, with some senior figures at the club, including manager Vitor Pereira, said to have been kept out of the loop.
Anderson has also become a key figure for England at the World Cup, playing the full 90 minutes in their 4–2 opening win under Thomas Tuchel and featuring again in the goalless draw with Ghana on Tuesday night.
His future has been one of the major talking points of the summer window after a strong season with Forest, where he registered four goals and five assists in 50 appearances across all competitions.
His potential £100m-plus move to Manchester City is also being linked to uncertainty around Rodri’s future, with Real Madrid showing interest in the Ballon d’Or-winning midfielder.