Middlesbrough are demanding big money to sell Djed Spence.
Arsenal, Tottenham and Bayern Munich are all keen on the defender, currently on-loan at Nottingham Forest.
The Daily Express says Boro are prepared to cash in Spence, with Arsenal and Spurs leading the race to prise him away from Teesside.
But Chris Wilder's side will demand a club-record £20million for Spence, who joined in 2018 after being released by Fulham.
Boro's current record departure is at £18m when they sold Spanish winger Adama Traore to Wolves in 2018.
Spence will be allowed to depart the Riverside Stadium due to the rise of full-back Isaiah Jones.
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