Manchester City have had a second big money offer for midfielder Elliot Anderson rejected by Nottingham Forest, despite ramping up efforts to land the England international this summer.

City’s latest proposal is understood to be worth up to £120m, structured around an initial £106m fee with add ons. It follows an earlier bid that was also turned down as Forest continue to hold firm on their valuation. If a deal were to go through, Anderson would become the most expensive English player in history, overtaking the £105m move that took Declan Rice from West Ham to Arsenal in 2023. The 23 year old is said to favour a switch to the Etihad Stadium over other options, with personal terms not expected to be a problem. Manchester United have effectively stepped aside, unwilling to enter a bidding battle and focusing only on players fully eager to join the club.

City’s interest in Anderson is not new. The club have tracked him since his breakthrough at Newcastle, and he remains high on their list as they look to refresh midfield options following Bernardo Silva’s expected departure when his contract ends.

Anderson is currently away preparing for the World Cup in the United States, Canada and Mexico, but discussions between clubs can still continue alongside international duty.

He featured for England in a 3-0 friendly win over Costa Rica on Wednesday, the final warm up match before their tournament opener against Croatia on June 17th.

The midfielder was one of Forest’s standout performers last season, helping them reach the Europa League semi-finals and avoid relegation despite a turbulent campaign that saw four different managers in charge. Since joining from Newcastle in 2024 for £35m, he has gone on to make 92 appearances and score six goals.

City are also believed to be monitoring other midfield options, including Newcastle’s Sandro Tonali, as they weigh up squad planning ahead of the new season.