An England World Cup star could soon be the British record transfer after reports of an offer emerged on Wednesday night.

Elliot Anderson is preparing for his first World Cup with the Three Lions after becoming a regular under Thomas Tuchel following a series of excellent midfield displays for Nottingham Forest.

But amidst the backdrop of the biggest few weeks in his life, the former Newcastle United man is also subject to heavy speculation surrounding his future.

Anderson has been earmarked as Manchester City's top midfield target in the summer transfer window, with the Blues desperate for a midfield refresh after the departure of club captain Bernardo Silva.

City's first offer was rejected by Forest earlier this month and according to David Ornstein of The Athletic, they have returned with a mammoth bid of £106 million.

The proposal is slightly higher than the record fee paid for an English player when Declan Rice joined Arsenal from West Ham in 2023.

With add-ons factored in, the total package is said to exceed £120 million.

But that is not enough for Forest, who view Anderson as their top asset and want a fixed fee which is more than the £125 million British record transfer which took Alexander Isak from Newcastle to Liverpool last summer.

Manchester United pull out of Elliot Anderson race after Man City offer

A guaranteed fee in that region is a non-negotiable for the East Midlands side and that looks set to price out Manchester United.

According to Ornstein, United are "not in contention at current financial levels" despite their admiration for the all-action midfielder.

The journalist claims that United are "refusing to enter" any type of bidding war and will instead focus on other options in the same position, namely Alex Scott and Mateus Fernandes.

That stance was reiterated by journalist Ben Jacobs, who said that despite viewing him as a "dream", United do not wish to get "sucked into" a bidding war and feel as though Anderson would prefer to join City.

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They are instead "advancing on other targets", with Brighton's Carlos Baleba continuing to get a mention after well-documented interest last summer.

Anderson is one of a number of England players involved in transfer speculation and Tuchel has confirmed he will not stand in the way of any of his players.

Speaking in a press conference ahead of the tournament, he said: "It's about common sense. I would not like [transfer business being done on] the day before a match, or on a matchday, that's the policy. Maybe two days before too, but let's see.

"But everything else - if it's done privately, efficiently and quietly - then we are always happy to help. It helps to have clarity around any player. If anyone has a chance to complete a change of club we will not stand in their way.