
Manchester United will refuse to meet Nottingham Forest's valuation of midfielder Elliot Anderson and are willing to walk away from top targets as part of their efforts to achieve financial stability.
United have made England international Anderson their top summer target, with Casemiro leaving at the end of the season and fellow midfielder Manuel Ugarte also set to be sold.
Forest are understood to want £120million for Anderson, who is also a target for United's local rivals Manchester City, amid suggestions the 23-year-old would favour a move to Pep Guardiola's side.
United are still pursuing Anderson, despite competition from City for his signature, but the Old Trafford hierarchy are not prepared to enter into a protracted bidding war for him this summer.
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There is a belief among those in charge of United's football operations – co-owner Sir Jim Ratcliffe, chief executive Omar Berrada, director of football Jason Wilcox and director of recruitment Christopher Vivell – that Forest's asking price for Anderson is unrealistic and vastly inflated.
Forest are said to adamant their valuation of Anderson is fair, given he still has three years left on his contract and is poised to play an influential role for England at this summer's World Cup, where an impressive showing will, they believe, underline the validity of their asking price.
It is understood Forest's valuation is also, in part, based on players of the same ilk who have moved for similar fees, such as Moises Caicedo, who joined Chelsea from Brighton for £115million three years ago.

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United seeking financial stability
United plan to raise the money for their marquee midfield signing with revenue from player sales, which could reach as much as £100million, as reported by SPORTbible earlier this month.
That would enable United to finance the remainder of their transfer business in the summer window through money already earmarked for another midfielder, a left winger and potentially a left-back.
But if Forest stand firm on their asking price for Anderson, United are willing to walk away from any deal and look at alternative, cheaper options, including Real Madrid's Aurelien Tchouameni, Newcastle's Sandro Tonali or Brighton's Carlos Baleba.
As well as not being ripped off in the transfer market this summer, United sources have revealed the club are determined to stick to the new salary structure in place, in a bid to achieve long-term financial stability.
With big earners like Casemiro (£350,000-a-week), Marcus Rashford (£300,000-a-week) and Jadon Sancho (£250,000-a-week) all leaving or set to leave this summer, there is a major drive from those in charge at United to keep the wage bill down.
Topics: Manchester United