Manchester City have made an improved offer for Benfica defender David Luiz.
Record says City have tabled a £26 million bid for the young Brazilian.
Benfica president Luis Felipe Vieira is insisting on at least £30 million for Luiz.
"David Luiz only leaves Benfica if any club pays the real value in the market," he said. "We are not interested in the operation because he is a key man for the team and Benfica want to avoid the exit of many men to reduce our power."
