Manchester City have outbid Arsenal for West Ham United captain Declan Rice.
The Gunners have had two offers of 70m and 90m turned down by the Hammers.
The second offer was structured and totaled 75m up front plus 15m in bonuses.
Meanwhile, the Athletic says City have offered 85m up front plus 5m in bonuses.
For their part, West Ham are insisting Rice will only leave for 100m.