(Manchester City have had two separate bids for Raheem Sterling rejected in the last week - image via Getty Images)
Reports suggest that the bid, an improvement on an initial £25m offer, could be City's last in their pursuit of the 20-year-old who has refused to sign a new deal at Anfield.
Liverpool value the player at £50m and will only consider selling their prized asset for a fee in that region, and Manchester City supporters have every reason to be concerned with the Merseyside club's demands.
The prospect of signing the winger for a price higher than Champions League and World Cup legend Zinedine Zidane was sold for by Juventus to Real Madrid in 2001 is incredible, but it represents the massive change in the transfer market. Sterling's homegrown status certainly contributes towards a considerable portion of his value - City are in desperate need of homegrown talent - but the QPR academy graduate has not shown enough to warrant such an extortionate price tag.
(Although the market has changed considerably since 2001, Liverpool value Sterling at a price higher than Zinedine Zidane was sold for 14 years ago)
The Liverpool man, considered as a forward, has never scored over nine goals in a Premier League season and a total of 14 assists in three years suggests his creative abilities are also limited. When Sergio Agüero was signed by the Blues aged 23 in a £38.5m deal, he already had 74 league goals in five seasons to his name. The Argentine warranted his sizable price tag, but at present, Sterling does not.
However, at 20-years-old, it is potential Manchester City are wary of in their multi-million pound offer. In 2013/2014, Sterling received the Golden Boy award from a panel of sports journalists who recognised him as the best under-21 player playing in Europe. In that season, Sterling, like a number of Liverpool players, fed on the confidence and ability of Luis Suárez and illuminated England's top division with an enchanting season-long display of raw pace and dribbling ability. In that campaign, Liverpool almost clinched the title and the 19-year-old's contributions were as important as the brilliant Uruguyan's.
His excellent campaign understandably placed an overwhelming weight of pressure on his shoulders heading into the 2014/2015 season in which Rickie Lambert, Mario Balotelli and Fabio Borini battled for first team places up front in the absence of the perpetually injured Daniel Sturridge. Sterling was relied upon for goals and imagination, but he slumped like the rest of the team.
But alongside world class players like Agüero, David Silva and Yaya Touré, Sterling will be able to return his focus to skipping past defenders down the flank. City's play was criticised for being too narrow last term and the club are in desperate need of an exciting winger to add flavour to their attacking approach. Sterling is not a natural goalscorer, and will he will not have that burden on his shoulders should he move to the Etihad Stadium.
(Alongside players like Sergio Agüero, Sterling could shine once again - via Getty Images)
Manchester City are keen to bring in the England international to add width and pace to their ageing side. Manuel Pellegrini's team have an average age of 28.9, the oldest in the Premier League, and Sterling (20), along-with Pogba (22) and Kevin De Bruyne (23) has been outlined as a primary target in a bid to freshen up the squad.
UEFA's Financial Fair Play restrictions will not affect City in the summer market, but that does give City the green light to fritter their money away on potentially expensive flops. Txiki Begiristain should have Adam Johnson and Scott Sinclair at the top of his mind when considering a fresh offer for Sterling, despite the Liverpool player being a much more enticing prospect than the two former City-rejects.
