Leicester City are prepared to make Harry Maguire the second highest paid player at the club behind striker Jamie Vardy after warning Manchester United the England centre-half is not for sale.

United are willing to smash the record fee for an English defender by offering in excess of £60 million for Maguire as Jose Mourinho bids to bolster his back line.

But Claude Puel wants to build his side around Maguire and Leicester are ready to demonstrate the 25-year-old’s value to them with a new contract worth up to £100,000 a week that would leave the player behind only Vardy in the club’s pay stakes.

Maguire would stand to earn more than that at Old Trafford but Leicester - who allowed Riyad Mahrez to join Manchester City for £60 million earlier this month after rebuffing approaches for the Algeria playmaker in previous windows - insist there is no desire or imperative for them to sell.

Maguire’s financial position has been strengthened by his impressing showings for England at the World Cup in Russia this summer and United’s interest only 12 months after the defender - who has four years left on his existing deal - joined Leicester from Hull City for £17 million.