Sheffield United have rejected an offer from Arsenal for Sander Berge, according to reports.
The Norway international is expected to leave Bramall Lane this summer after the club were relegated to the Championship.
And according to French outlet Jeunes Footeux via Sport Witness, Arsenal have failed with an initial offer of £17.2m.
23-year-old Berge has a release clause of £35m.
But it is reported that the Blades would be willing to accept an offer of £26m, with a 10-20% sell-on fee.
Liverpool, Everton, Aston Villa, AC Milan and Lazio have all been linked with the former Genk man.
