Both Manchester United and Manchester City have identified Elliott Anderson as a primary target. Despite Nottingham Forest's struggles, Anderson has been a revelation, and City are currently leading the race for his signature as he bids to make his way into England's World Cup squad. Nottingham Forest are expected to demand a fee of at least £80 million ($107.5m) for Anderson, who has made 39 appearances across all competitions this season, contributing two goals and three assists. Despite Forest's struggles in 17th place — avoiding the drop zone only on goal difference — Anderson’s energy is exactly what Manchester City need. Pep Guardiola's side are looking to rebuild this summer following a lackluster campaign, having exited the Champions League in the last-16 against Real Madrid and falling nine points behind leaders Arsenal in the Premier League race.This vulnerability was evident against Madrid, where Bernardo Silva and Rodri lacked support when Nico O’Reilly didn’t start. Signing Anderson would not only address this immediate tactical issue but also serve as a cornerstone for City’s necessary squad overhaul.For Manchester United, signing a "number six" to replace the departing Casemiro is the absolute priority, with Anderson topping their list. The Red Devils currently sit third in the Premier League table, and despite the lure of Manchester City, United officials remain hopeful they can win the race, citing their success in landing Bryan Mbeumo, Matheus Cunha, and Benjamin Sesko last summer without Champions League football. While the club's brand remains a massive draw, securing a top-four spot is still seen as a crucial financial hurdle for such high-profile moves. Furthermore, the final decision will depend on the permanent managerial appointment, as the hierarchy weighs up Michael Carrick’s impressive interim run against the potential for an "elite" level hire.Should they miss out on Anderson, United have compiled a shortlist of Premier League-proven talent. Brighton’s Carlos Baleba is a name that has been discussed internally, with the club having made a tentative enquiry through an intermediary. However, any deal for the Cameroonian would be expensive, with Brighton reportedly valuing the player at a massive £100m ($134m).Crystal Palace star Adam Wharton and Newcastle’s Sandro Tonali are also under consideration. While Wharton is admired for his passing range, there are questions about whether he fits the specific physical profile United require.Add GOAL.com as a preferred source on Google to see more of our reportingTo fund these ambitious moves, United expect several high-profile exits. Both Marcus Rashford and Rasmus Hojlund could be moved on to supplement a transfer budget that needs to cover a new left-winger and potentially a central defender. The future of Harry Maguire also remains a talking point as he nears the final stages of talks regarding a potential new deal at the club.