Man City target Elliot Anderson has raced ahead of Morgan Gibbs-White, come back to haunt Eddie Howe, and earned a surprise message from Thomas Tuchel... and here's how he is set to bring in a £100million profit for Nottingham Forest

Football managers are rarely candid when speaking publicly about the transfer market but at Nottingham Forest in May, Eddie Howe let the mask slip.

He had just watched his Newcastle side denied an away win by a moment of brilliance from Elliot Anderson.

With time ticking on an exhausting game in the heat, and after a draining season, Anderson found the energy to charge into the box, collect a return pass from James McAtee, hold off a challenge and fire beyond Nick Pope with his weaker left foot.

Conceding a late equaliser is bad enough, but from a boyhood Newcastle fan the club never wanted to lose? That was nearly too much to take.

‘It was something we regretted when we were doing it,’ Howe said. ‘We knew that it would be a very, very painful transfer.

‘We had no choice, but it was probably the most reluctant transfer I’ll ever make. It really hurts seeing him do that against us. He’s going to go and have a fantastic career, wherever he goes.’

For Forest, on the other hand, this is one of the great transfer deals. They signed Anderson for a net £15m two years ago. He cost £35m but Newcastle, needing a homegrown sale to meet Premier League financial rules, were forced to take Forest reserve goalkeeper Odysseas Vlachodimos for £20m.

Allowing for accounting processes, Anderson’s book value will now be about £20m, meaning Forest can expect a profit of about £100m. Whatever the final fee, it is a triumph for Forest owner Evangelos Marinakis.

Anderson is ready for the next step and barring significant late developments, the 23-year-old will join Manchester City this month. Forest have rejected two offers, the latest worth an initial £106million plus £15m in performance-related bonuses.

Daily Mail Sport revealed on Thursday that Forest are looking for a total of £130m (£110m up front with a further £20m in bonuses) for Anderson which – depending on historical exchange rates – might make him the third-most expensive player of all time, after Neymar and Kylian Mbappe. Some company.

So why the fuss? Anderson has been one of the best midfielders in Europe this season. While not lightning quick, he is certainly rapid and has fabulous energy. Anderson is usually at the heart of a Forest attack and if they break down, he often appears in his own box to snuff out the counter-attack.

Though he has a relatively slight frame and is ‘only’ 5ft 10in, Anderson can mix it with the powerhouses of the ultra-physical modern Premier League, no problem at all.

Technically, he is just as impressive. Anderson will take the ball in tight spaces and usually wriggle free. Forest playmaker Morgan Gibbs-White is another outstanding technician and he and Anderson have an excellent understanding.

Ahead of his first England selection, Anderson received a message from an unknown number as he prepared for Forest’s match at Crystal Palace last August.

He was asked to meet after the game and the message was signed ‘TT’, so the 23-year-old had a fair idea of who the mystery sender was. Post-match, Thomas Tuchel told Anderson he would soon become an international player.

Though relatively quiet off the pitch, Anderson is a leader on it. Watch him closely and he will usually be demanding the ball or directing team-mates into space. Nicknamed ‘the Geordie Maradona’ and compared to fellow north-east boy Paul Gascoigne, he is far more understated than either.

Only a handful of players in history could look Maradona in the eye yet Anderson can surely have a similar impact to Gascoigne. In that respect, the World Cup should be excellent preparation for City.

If Forest lose a few games in a row, a national audience can easily miss it. And for far too long, Forest coaches have been blamed by the ownership for poor performances and results, with the players largely escaping scrutiny.

If England flop this summer, Anderson will find the reaction very different – as he will at City. We do not know yet how Anderson will handle playing for a team expected to win most of their games, and to compete for every major trophy.

Some players are diminished by this level of pressure – and that is before we even consider the cost. Footballers will always say they do not think about their fees, but Anderson is only human. It would be surprising if he could shut it out of his mind completely.

Gibbs-White’s thoughts would be fascinating at this stage. Until Anderson arrived, he was top dog at Forest and carried himself thus, too. Both are represented by the same agency.

When Anderson joined, Gibbs-White was establishing himself as one of the league’s top creators whereas Anderson was relatively unknown. Gibbs-White has a swagger. Anderson is more diffident.

Though Gibbs-White has improved a great deal, Anderson has still motored past him. Anderson will play at the World Cup; Gibbs-White – harshly – has missed out. A year ago, City wanted to sign Gibbs-White but decided he was not worth £65m. Now they are willing to pay about £60m more for Anderson, who is nearly three years younger.

Many promising players have gone to City and found themselves chewed up and spat out. Somehow, it is hard to imagine Anderson suffering the same fate.