Manchester United are closer to signing Paul Pogba after making an improved bid for the Juventus midfielder that will break the world transfer record, according to multiple reports.
Juve were said to have rejected United's opening offer earlier this week -- reported by The Guardian to be around £87 million (€104.5m) up front with £13m (€15.6m) in add-ons -- but they are expected to be successful with an improved second offer.
French newspaper L'Equipe said Pogba is set to complete a €120m (£99.9m) return to Old Trafford, which it described in Thursday's front-page headline as "The Transfer of the Century."
120 millions d'euros = TRANSFERT DU SIÈCLE ! pic.twitter.com/aBse9Eym5O
- L'ÉQUIPE (@lequipe) July 21, 2016
In Britain, the Daily Mirror said Juve had accepted an offer worth around £100m (€120.1m) with a further £8m (€9.6m) in add-ons, while The Guardian said the second offer was only £92m (€110.5m) with no add-ons but that the agreement will see Pogba's agent, Mino Raiola, receive £18.4m (€22.1m).
Even at £92m, the deal would break the current transfer record, which was set when Real Madrid bought Gareth Bale from Tottenham Hotspur for a fee that will rise to €100.7m (£83.9m at current exchange rates).
Despite the suggestions an agreement has been reached, Italy's Gazzetta dello Sport reports that Juve are denying that is the case, with the Italian champions said to be unwilling to accept less than €125m due to a gentleman's agreement that the France international will receive around 20 percent of the transfer fee.
However, La Gazzetta said Juve are now ready to sell the 23-year-old after he reportedly expressed a desire to return to Old Trafford.
Sky Sport Italia and Mediaset Premium have claimed that Real Madrid have re-entered the race to sign Pogba, but the former said Pogba has already given his word to Jose Mourinho that he wants to return to United.
Club sources have told ESPN FC that United are confident of agreeing a deal with Juve after having already negotiated personal terms, and that the Premier League side have also registered an interest in defender Leonardo Bonucci during the talks.
Meanwhile, John Elkann, the president of Juventus' holding company Exor, has congratulated the Serie A club's general manager Beppe Marotta on the work he is doing in the transfer market this summer.
Juve have brought in Dani Alves, Miralem Pjanic and Medhi Benatia so far, while Marko Pjaca is set to undergo a medical on Thursday ahead of a move from Croatian club Dinamo Zagreb.
The Bianconeri are also at the centre of transfer speculation surrounding Pogba leaving and Gonzalo Higuain arriving, and Elkann says he has every faith in Marotta doing the right business for his club.
"All I know is that Pjaca is coming. Pogba? Ask Marotta -- he's in charge of the transfer market," Elkann said in La Gazzetta. "The transfer market is very intense this year and confirms that Juventus are strengthening. Marotta is dealing with it well. He has clear objectives and we'll see what he manages."
ESPN FC's Italy correspondent, Ben Gladwell, contributed to this report.