tried to sign from last summer but had a £100m bid rejected, according to reports.
The Hammers are expected to sell Rice at the end of the season with the midfielder unwilling to sign a contract extension with the east club.
 and are confident they can sign the  star ahead of – who are long-term admirers – but United have also been keen on bringing the England international to Old Trafford.
According to , United bid £100m for the 24-year-old midfielder in the summer transfer window but West Ham were unwilling to let him depart at the time.
They would, however, now be willing to accept an offer of £120m plus add-ons for their star player – who has less than 18 months left on his West Ham contract.
The Gunners remain the front runners to sign Rice in the summer with boss of the player.
Arteta has reportedly already made plans regarding where Rice would fit in his system at Arsenal.
Former Gunner Emmanuel Frimpong, meanwhile, .
‘I think Rice is a top, top class player and he proved that in the World Cup [in Qatar],’ Frimpong told .
‘He impressed me more than I thought in the World Cup and he showed me that he had very good technical abilities, good awareness and has good pace to recover when needed.
‘I feel that, in an Arsenal shirt and with better players around him, he will be able to flourish.
‘We need to get into the Champions League to be able to attract players like Rice.
‘Who wouldn’t want to play in the Champions League in London, for Arsenal?’
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