Nottingham Forest have rejected a second bid from Manchester City for midfielder Elliot Anderson, an offer worth £120m, BBC Sport reported on Friday.T2, BBC Sport

The £120m proposal was City’s second for the 23-year-old, after an opening offer was also turned down.T2, BBC Sport BBC Sport’s reporting puts no figure on the first bid and gives no indication that Forest have named a price at which they would do business. Anderson joined Forest from Newcastle United in the summer of 2024 in a deal worth around £35m, and a sale at the level City have already offered would represent more than a threefold return inside two years.

BBC Sport carries the story alone at the time of writing, hence the Tier 2 badge; none of the established Tier 1 trackers had corroborated the figure by Friday afternoon. The most significant wrinkle in the report concerns the player’s own position. Anderson would prefer a move to City over Manchester United should a deal be agreed with Forest, BBC Sport reported,T2, BBC Sport confirming that both Manchester clubs hold an interest and that the player’s preference, while not decisive without club agreement, points one way.

Anderson’s rise explains the numbers. He broke into the England squad in 2025 and finished the season as one of the more coveted midfielders in the Premier League, with Forest under no financial pressure to sell after their European qualification. That context matters; a rejected £120m is a statement of valuation, not necessarily a refusal to deal at any price.

What remains open: whether City return with a third offer, and at what level; whether United convert their interest into a formal bid of their own; and whether Forest’s position hardens into a public no-sale stance or stays a negotiating posture. There is no indication in BBC Sport’s reporting that an agreement is close, and no suggestion of a timeline. The next move belongs to City. A third bid, if it comes, would tell Forest how far the champions are prepared to go.