Manchester City have ended their interest in Declan Rice after Arsenal made an improved £105million bid for the West Ham captain. The PA news agency understands the Gunners made their latest offer for the 24-year-old England international on Tuesday after two previous approaches were rebuffed by the Hammers. It was also reported City had a bid totalling £90m knocked back and the treble winners have now decided not to match or try to better Arsenal’s proposition. It is believed the Gunners have offered £100m and a further £5m in potential add-ons. It would make Rice the most expensive British player of all time and eclipses Arsenal’s previous record transfer. It is understood West Ham are unhappy with the payment structure put forward but, rather than dismiss the offer out of hand, are now looking to negotiate. By contrast, Arsenal’s pursuit of Germany forward Kai Havertz has been more straightforward. With a deal agreed with Chelsea, Havertz underwent a medical over the weekend and is expected to be announced as an Arsenal player within the next 24 hours as footage of his arrival video was leaked on social media. Meanwhile, a move for Ajax full-back Jurrien Timber is still being worked on as Arsenal aim to improve a squad that finished second last season. Read More Charity boss speaks out over ‘traumatic’ encounter with royal aide Ukraine war’s heaviest fight rages in east - follow live