Nottingham Forest has firmly rejected Manchester City's second bid of £122m for Elliot Anderson, as they seek a British record transfer fee of £125m for the talented midfielder. This latest offer follows an initial bid of £80m for the 23-year-old player, which included a guaranteed £106m plus £16m in potential add-ons.

The proposed fee would have broken Manchester City's previous record of £100m paid to Aston Villa for Jack Grealish in August 2021, and also surpass the current highest fee of £125m paid by Newcastle United to Liverpool for Alexander Isak last summer.

Manchester United is also reportedly interested in Anderson, but the high fee may deter them from making a competing offer. It remains uncertain whether Sir Jim Ratcliffe, the club's football chief, will approve a bid that exceeds City's current offer.

As the opening match of the World Cup approaches, Thomas Tuchel, the England manager, is expected to include Anderson in the lineup against Croatia on Wednesday. Tuchel aims to manage any potential transfer distractions to maintain focus on the tournament.

In light of the rejection, Hugo Viana, City’s director of football, might prepare a third and possibly final offer by the end of the week, aiming to secure Anderson before the World Cup match.