Arsenal are reportedly prepared to offer a financial package totalling £100m including adds-on for West Ham United's Declan Rice, after their first bid of £90m was rejected.
The Gunners have had their eye on the Hammers captain for some time, and have made the capture of the England international their top priority in this transfer window.
The 24-year-old won his club's Player of the Season award once again this year, whilst also guiding David Moyes's men to Europa Conference League glory to book a spot in the Europa League next term.
According to The Sun, Arsenal are preparing to offer West Ham £100m including add-ons for Rice after their opening bid for the midfielder was turned down on Thursday.
The North London club's improved bid is said to include a guaranteed payment of £90m, with an extra £10m available if certain criteria are met in the future.
The report adds that the timescale of payment may cause an issue in the deal, with the Hammers wanting a significant amount of the fee paid up front, whilst Arsenal would rather spread out their payments over a longer period.
It is believed that Mikel Arteta's men would be willing to give West Ham first refusal of any players departing the Emirates this summer, with manager Moyes said to be keen on Emile Smith Rowe and Eddie Nketiah.
