Saudi Arabian side Al Hilal have made a world record £259m bid for Paris St-Germain forward Kylian Mbappe, reports the Press Association.
The 24-year-old France captain, who has a year left on his contract, has refused to sign an extension at the French champions and was not part of the pre-season tour to Japan.
PSG want to sell Mbappe now rather than let him leave for free next summer.
Neymar’s £200m move from Barcelona to PSG in 2017 is the current record.
PSG activated Brazil forward Neymar’s release clause to make him the most expensive player in the world.
Should he move, Mbappe will have commanded two of the three highest fees paid for a player after joining PSG from Monaco in 2017 for £166m.
Mbappe has said he wants to remain at PSG for one more year before leaving when his contract expires. He is widely believed to want to join Real Madrid.
Chairman Nasser Al-Khelaifi has made clear his determination to take a tough stance, saying it is “impossible” that Mbappe be allowed to leave on a free transfer in 2024.
BBC Sport understands a number of clubs have enquired about Mbappe and PSG would be willing to sell this summer.