Arsenal have made a third bid for West Ham’s Declan Rice worth £105m, which, if accepted, would make him the most expensive British player ever.
The deal breaks down as a £100m initial fee, plus £5m in performance-related add-ons.
The offer smashes Arsenal’s transfer record – the £72m they paid Lille for Nicolas Pepe in 2019.
Rice has been Arsenal’s primary target this summer and the player’s preferred destination is the Gunners.
Arsenal had a club-record £90m bid – comprising a £75m fee and £15m in add-ons – turned down by their London rivals earlier this month after their opening offer, thought to be worth £80m plus add-ons was also rejected.
West Ham’s valuation of Rice remains £120m, but it is understood the club would accept £100m plus a player.
Rice will leave West Ham in the close season after he captained the club to their first European trophy in 58 years.
Hammers chairman David Sullivan said a gentleman’s agreement means Rice can leave despite a year remaining on his contract, with the option to extend it by a further 12 months.
Rice joined West Ham’s academy from Chelsea as a teenager and has been ever-present since his breakthrough season in 2017-18. He took over the captaincy after Mark Noble’s retirement last year.
The 24-year-old played 50 games in all competitions last season as West Ham finished 14th in the Premier League, before winning the Europa Conference League in Prague.
Rice has played more than 200 games for West Ham and also earned 41 caps for England since his international debut in 2019.
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