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Manchester City are reportedly exploring the possibility of signing Newcastle United midfielder Sandro Tonali as an alternative option, as Nottingham Forest continue to hold firm on their valuation of Elliot Anderson.

The Premier League champions are said to have had an initial, undisclosed bid for Anderson rejected. The 23-year-old England international is believed to be open to a move to the Etihad Stadium, but Forest are in no hurry to sell and are demanding a fee exceeding £100 million.

Forest are using Declan Rice’s £105 million transfer from West Ham United to Arsenal in 2023 as a reference point for Anderson’s valuation. Should Manchester City meet that price, it would surpass their current club record—set when they signed Jack Grealish from Aston Villa for £100 million in 2021.

While Anderson remains Pep Guardiola’s top target for the summer, the club is also considering other options, with Tonali among those being discussed.

The Italian international is one of several Newcastle players linked with a potential exit after the Magpies failed to secure Champions League qualification for the upcoming season.

Tonali, who has admirers back in Serie A, is open to returning to Italy. However, it is Premier League sides that are most likely to have the financial capacity to reach an agreement with Newcastle United.

Transfer expert Fabrizio Romano has confirmed Manchester City’s interest in Tonali, adding that Arsenal are also keen and may revisit their initial approach from January. Manchester United are monitoring the situation closely as well, indicating growing Premier League competition for the midfielder’s signature.