Nottingham Forest are holding out for a package of up to £130million to sell Elliot Anderson to Manchester City.Forest on Wednesday rejected a second bid from City, thought to be worth £106m plus £15m in performance-related bonuses, for the England midfielder, who is currently preparing for the World Cup opener against Croatia on June 17.It is understood Forest are looking at an initial payment of £110m, with up to £20m in bonuses. Despite two offers being rejected, there is said to be confidence that a deal will be done.That total sum would represent a British record transfer and would make Anderson possibly the third-most expensive player of all time, after Neymar and Kylian Mbappe, who joined Paris Saint-Germain for £200m and £166m respectively.Whether Forest achieve such a high number is another matter but Anderson would become comfortably the most expensive British player in history. Alexander Isak’s move from Newcastle to Liverpool last summer for £125m is the current high watermark for the Premier League, while Anderson’s international midfield partner Declan Rice became the most expensive British player of all time when Arsenal splashed £105m on him three years ago. Elliot Anderson has been priced at £130million by Nottingham Forest While rivals Manchester United have also wanted to sign Anderson, he has long headed the list of City midfield targets once it became clear last year that captain Bernardo Silva was to see out his contract and leave on a free transfer.Signing the 23-year-old would represent a statement by City as they gear up for a post-Pep Guardiola world.Negotiations remain ongoing over a compensation package for Enzo Maresca, who left Chelsea six months ago.Anderson is seen as exactly the profile of midfielder who can flourish in the positional style preferred by Maresca.City also admire Newcastle’s Sandro Tonali, while the future of £50m Spain midfielder Nico Gonzalez is uncertain. City sources distanced themselves from the idea of landing Enzo Fernandez.A right back and winger are on the City shortlist ahead of Maresca’s debut campaign, with Tottenham looking to secure a deal for Savinho.