United boss Rúben Amorim has reportedly identified the 23-year-old England international as a priority signing ahead of the 2026 summer window, viewing him as the ideal addition to strengthen his midfield core.

Anderson joined Forest from Newcastle United in a £35 million deal last summer and has quickly evolved into one of the Premier League’s standout performers. The playmaker made 42 appearances in all competitions during his debut campaign, playing a crucial role as Forest finished seventh and reached the FA Cup semi-finals.

This season, despite Forest’s mixed results; Anderson has maintained his impressive form. His consistency earned him a first senior England call-up in August, and he has since featured prominently in qualifiers, starting against Serbia, Wales, Latvia, and Andorra.

He scored his first Premier League goal of the new campaign in Sunday’s 3-1 win over Leeds United, converting a penalty with confidence a display that only heightened interest from Old Trafford.

United are expected to offload several high-profile names to meet Forest’s steep valuation. Sources suggest Marcus Rashford, currently on loan at Barcelona, could be among those allowed to leave permanently, with the Catalan club holding an option to buy for around £26 million.

Other possible departures include Rasmus Højlund, impressing on loan at Napoli, and Jadon Sancho, who has yet to settle following his temporary move to Aston Villa. Together, those sales could generate up to £80–90 million, paving the way for United’s ambitious pursuit of Anderson.

Goalkeeper André Onana and midfielder Kobbie Mainoo have also been linked with potential exits, though selling academy talents remains a last resort.

If completed, Anderson’s transfer would surpass United’s previous record Paul Pogba’s £89 million move from Juventus in 2016. Forest, aware of Anderson’s growing market value, is expected to demand a package close to £120 million, including bonuses and performance clauses.

United, meanwhile, view the move as a strategic investment. Amorim is said to be seeking a versatile midfielder capable of operating both as a deep-lying playmaker and an advanced link between midfield and attack traits Anderson has consistently demonstrated since his move to the City Ground.

Talks between intermediaries are ongoing, though no formal bid has yet been made. Forest is under no pressure to sell mid-season but could be tempted should United table an offer that eclipses their record sale.

For Anderson, the opportunity to play Champions League football and reunite with several England teammates could prove decisive if United make their interest official in January.

United fans, meanwhile, are watching closely aware that the club’s next big signing could depend as much on who leaves as on who arrives.