Manchester United reportedly failed with a £100m offer to sign West Ham United midfielder Declan Rice last summer.
The 24-year-old England international has been strongly linked with a move to one of Europe's top clubs over the last few seasons after establishing himself as a star player for club and country.
Rice has already featured 222 times across all competitions for the Hammers, scoring 11 goals and providing 12 assists, while he has also represented England on 39 occasions including 12 appearances across two major tournaments.
However, Rice is yet to test himself in the Champions League and the midfielder has stated that he is ready to compete in Europe's elite club competition and challenge "for big trophies".
"One hundred per cent I want to play in the Champions League," Rice told reporters at the end of last year. "For the last two or three years I've been saying that.
"I've been playing consistently well for my club and I feel like I really want to keep pushing. I see my friends here who are playing Champions League and for big trophies.
"You only get one career and at the end you want to look back at what you've won and the biggest games you've played in. I really want to do that."
Man United, Manchester City, Chelsea, Liverpool and most recently Arsenal and Newcastle United have all been linked with a big-money move for Rice, while Real Madrid have also been credited with an interest.
Indeed, the Red Devils were keen to bolster their midfield options ahead of the 2022-23 season, with Rice said to have been one of their primary targets.
However, Erik ten Hag's side eventually moved for Brazil international Casemiro, who signed from Real Madrid for around £70m and has become a key figure at Old Trafford.
According to talkSPORT presenter Jim White, United saw a £100m bid for Rice rejected by West Ham during last summer's transfer window.
Hammers boss David Moyes has said on numerous occasions that they have no interest in selling the midfielder, but White adds that they may entertain offers in the region of £120m plus add-ons.
Rice was a standout performer for West Ham in last weekend's 1-1 draw away against Champions League hopefuls Newcastle, and Moyes stated after the match that the midfielder will exceed the British transfer record should he leave the London Stadium.
"Undoubtedly Declan is going to be a top player and undoubtedly he'll be a British transfer record and more whenever he leaves West Ham," Moyes told reporters.
Asked whether an exit for Rice is inevitable, Moyes added: "I hope it's not, I hope he sees his time here, but look, there's a lot of talk about it and when you see what's going about for the prices.
"I think Declan will be blowing that [British transfer record] out of the water, that's for sure, when it comes around."
The current British transfer record now stands a £106.8m after Chelsea won the race to sign Enzo Fernandez from Benfica on deadline day.
Rice, who has been with West Ham since joining the club's academy from Chelsea in 2014, is under contract at the London Stadium until the summer of 2024.
