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.