Nottingham Forest have turned down a second offer from Manchester City for midfielder Elliot Anderson, with City's latest bid worth an initial £106m plus add-ons — taking the total package to £120m.

The rejection marks another setback for City in their pursuit of the 23-year-old England international, whose valuation continues to climb. City had already seen an opening bid rebuffed earlier this month.

A record-breaking deal in the making

Should Manchester City ultimately secure Anderson's signature, the transfer would surpass the £105m Arsenal paid West Ham for Declan Rice in 2023 — setting a new record for an English player.

Anderson himself is understood to favour a move to the Etihad Stadium over any approach from Manchester United. Personal terms are reportedly not an obstacle, and Manchester United are effectively out of contention after declining to engage in a bidding war, insisting they only pursue players who actively want to join them.

Anderson's impressive rise

City have long tracked Anderson, who came through the Newcastle United academy before joining Nottingham Forest in 2024 for £35m. In 92 appearances for the club, he has scored six goals and established himself as one of the Premier League's most dynamic midfielders.

Last season was a breakthrough campaign for Anderson — he was among Forest's standout performers as the club reached the UEFA Europa League semi-finals and secured their top-flight status, despite cycling through four managers across the season.

World Cup preparations continue

Anderson is currently focused on international duty with England ahead of the FIFA World Cup 2026, to be held in the United States, Canada, and Mexico. He started England's 3-0 victory over Costa Rica on Wednesday, the final warm-up fixture before the Three Lions face Croatia on 17 June in their tournament opener.

Club-to-club negotiations between Manchester City and Nottingham Forest can continue even as Anderson prepares for the World Cup.

City's midfield rebuild

The push for Anderson has been driven in part by the departure of Bernardo Silva, who left Manchester City at the end of his contract. City are now actively working to reinforce their midfield, and Anderson sits at the top of their shortlist.

Newcastle United's Sandro Tonali is also understood to be highly regarded by City, with reports indicating the Italy international has been monitored as a long-term midfield target.