Manu Tuilagi will be paid a world record £750,000 next season if he agrees to make the switch to Worcester Warriors.
The Warriors have put together a mind-blowing package worth £1.6m over three years to try and tempt the British Lions and England centre to Sixways.
The 24-year-old, currently side-lined by a long-term groin injury, is out of contract at the end of the season and has so far resisted all offers from Leicester Tigers.
That has opened the door for clubs to prepare deals for Tuilagi and they will officially be able to present them to him early in the New Year.
The Warriors offer is by far the biggest that will be on the table, worth £750,000 next season and £450,000 in each of the following two campaigns.
It is understood that the reason for such a large offer next season is that the Warriors have more room under the salary cap,
Even with the lower payments to follow, the three-year deal will equal a £550,000-a-season wage over the term of the contract.
The first year offer tops the £500,000 a year that Wasps are proposing for him to make the switch between the two Midlands powerhouses.
Wasps are keen on signing Tuilagi to play outside centre as I understand Elliott Daly thinks his best option of playing for England is at inside centre.
The other offer that is being considered is from Bristol and they are prepared to pay him £600,000 a season to move to the West Country.
The major problem with Bristol’s bid is that it is dependent on them winning promotion to the Premiership at the end of the season.
They have failed to do that in each of the last couple of seasons, losing to London Welsh and the Warriors despite topping the table on each occasion.
That is likely to rule them out of the running unless Tuilagi is prepared to gamble and wait to see if they do gain promotion.
Saracens and Toulouse were both early runners in the bidding but they now appear to have fallen away.
Tuilagi would be a target for many Top 14 sides, most of whom have the financial muscle, but that would spell the end of his England career.
New England coach Eddie Jones has said he will abide by RFU policy regarding the ban on overseas players.
NEIL FISSLER