Manchester United have told Arsenal that Alessia Russo is ‘not for sale’ at any price after rejecting a world-record second bid of almost £500,000 for the England striker.
The Gunners have made their final offer for the 23-year-old before the 17:00 GMT transfer deadline on Tuesday.
Arsenal would have been eclipsed Barcelona’s £400,000 deal for Keira Walsh with a first offer on Monday.
Russo, winner of Euro 2022 refused a contract extension at United in June.
United, who top the Women’s Super League table and are three points ahead of third-placed Arsenal, have continued negotiations with Russo but cannot prevent their top scorer from speaking with other clubs as they still have less than six months on his contract.
Russo has scored five times in nine WSL appearances this season to take his tally to 17 goals in 35 top appearances since joining from the North Carolina Tar Heels three years ago.
The former Chelsea development team captain took his England tally to 10 goals in 17 games scoring four times to help the Lionesses win Euro 2022 last summer.
Arsenal have an ongoing game against United and second-placed Chelsea, but have lost forwards Vivianne Miedema and Beth Mead to anterior cruciate ligament injuries this season.
