Borussia Dortmund are prepared to offer Sunderland £21million plus add-ons for teenage midfielder, Jobe Bellingham.
Although Frankfurt are prepared to match that offer, it appears Dortmund are currently in a stronger position to secure the deal.
And Dortmund are keen to complete the transfer meaning Bellingham, 19, could feature in the opening Club World Cup match against Brazilian giants Fluminense in New Jersey on June 17.
Dortmund boss Niko Kovac has already spoken at length with the player, who guided Sunderland back to the Premier League last term.
Dortmund qualified for the Club World Cup through Uefa’s four-year ranking, while Madrid did after winning the 2022 Champions League.