Manchester United are willing to pay up to £80m for Leicester centre-back Harry Maguire, Sky Sports News understands.
That figure would eclipse the current world record for a defender, which was set when Liverpool paid Southampton £75m for Virgil van Dijk in January 2018.
Maguire, who phoned in sick for training on Monday, has four years left on his contract and Leicester’s position all summer has been that he is not for sale.
The 26-year-old remains Ole Gunnar Solskjaer’s No 1 target at Old Trafford and has told Leicester he wants to leave before the transfer window shuts on August 8.
Maguire is also said to be very keen on a move to Old Trafford so he can follow in the footsteps of his heroes Nemanja Vidic and Rio Ferdinand.
It is understood United would have to pay Leicester £90m for Maguire, further underlining the Foxes stance that they feel under no pressure to sell the player.