Manchester United have launched a £70million bid for Harry Maguire - which will be rejected by Leicester.
United boss Ole Gunnar Solskjaer is looking to add an experienced centre-back to his squad this summer and sees Maguire as the man to lead his defence.
But Leicester are set to rebuff United's opening offer, believing Maguire to be worth £90m - with the Foxes only prepared to sell if their valuation of the England centre-back is met.
With Maguire under contract for another four years, Leicester are under no pressure to sell, but United do not feel the 26-year-old is worth more than the £75m Liverpool paid for Virgil van Dijk 18 months ago - a world record fee for a defender.
United and local rivals Manchester City are both keen to sign Maguire this summer, with the player said to prefer a move to the Blues, who can offer Champions League football next season, unlike Solskjaer's side.
Maguire signed a new five-year contract last September, but is understood to be determined to push through a move this summer, after being denied a switch 12 months ago, when United were also in for him.
United have already signed youngsters Daniel James and Aaron Wan-Bissaka from Swansea and Crystal Palace, for £15m and £50m respectively.
The addition of Maguire would take Unietd's summer spending through the £150m barrier, but they are likely to have to meet Leicester's £90m valuation to do so.
