A potential record-breaking transfer involving Elliot Anderson appears to be heading towards collapse, with Manchester City reportedly ready to walk away from negotiations after Nottingham Forest rejected a second bid believed to be worth as much as £120 million.

The fee, if agreed, would make Anderson the most expensive English player in football history — surpassing Alexander Isak's £125 million move from Newcastle United to Liverpool last summer. But Forest owner Evangelos Marinakis is unwilling to accept a deal built around conditional add-ons, preferring instead a guaranteed lump-sum payment.

The gap in structure

According to The Mirror, City's latest offer comprises a guaranteed £100 million plus up to £20 million in performance-related bonuses. The Guardian, meanwhile, reports the figures slightly differently, placing the bid at £106 million plus £16 million in add-ons. Whichever version is accurate, Forest consider neither acceptable.

Marinakis has pointed to Isak's deal as a benchmark: if Newcastle commanded £125 million upfront for the Swedish striker, then Anderson — a player he values equally — should command no less. City chairman Kaldoon Al-Mubarak, however, is said to be equally firm, with the club's position being that the 23-year-old has yet to prove himself at the very highest level and that a contingency-based structure is therefore justified.

Anderson's England role at the World Cup

Away from the transfer saga, Anderson is preparing for a significant summer on the international stage. The midfielder looks set to feature prominently for England alongside Declan Rice at the World Cup, with manager Thomas Tuchel backing him to channel the speculation into positive energy on the pitch.