City are leading the race to sign Anderson, with the Forest midfielder leaning towards a move to Etihad Stadium instead of rivals Manchester United according to the BBC.
Reports state Forest believe Anderson is worth as much as the £105M Arsenal paid West Ham United for Declan Rice in 2023 as they aim to get the most from the England star who is on the verge of departing.
With Forest missing out on European football, the 23-year-old is looking for the next step-up and transfer expert Fabrizio Romano has revealed that City are set to offer him that chance.
“No changes in Man City plans since March: even with Pep leaving and Enzo Maresca incoming, Elliot Anderson is the main target.
No talks took place for Enzo Fernández so far despite reports.
“City are ready to offer an important contract to Elliot.”
Anderson, who is in the England squad ahead of this summer’s World Cup, joined Forest from Newcastle in 2024 for £35m and has played 92 times, scoring six goals.
He made 50 appearances in all competitions before the season ended on Sunday, picking up four goals and five assists for a side who narrowly avoided relegation this season.
The club are set to make a huge profit on the young midfielder this summer as the transfer battle between rivals City and United continues to grow.