West Ham United are still to sign off on the British record 105m sale of Declan Rice to Arsenal.
The Hammers accepted a 105m offer from the Gunners on Wednesday night.
However, nothing is yet settled with the two clubs still to agree over the method of payment of the fee.
The Sun says Arsenal's offer is for 100m plus 5m in bonuses, but how the payments will be staggered is yet to be determined.
The Hammers are insisting "the ball is in their court", though the issue is viewed as minor by the Irons.
West Ham want the bulk of the fee paid up front while, Arsenal would rather spread it across the next two years.