Arsenal are close to agreeing a deal with West Ham for Declan Rice, after submitting a third offer of £100 million plus £5m in add-ons, sources have told ESPN.

If accepted, it would make him the most expensive British player ever.

Manchester City will NOT match Arsenal bid for Declan Rice. The decision is made as they are set to pull out of the race at the current conditions, reports Fabrizio Romano

The Gunners have had two bids for Rice rejected by David Moyes’s side this month, the most recent of which was £75m plus £15m in add-ons

Manchester City also had an offer of £80m plus £10m in add-ons with a more favorable payment structure.

Still Westham held firm, also rebuffing the Premier League champions as they hold out for a fee in excess of £100million.