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Sporting Club de Portugal have made their first move for Coventry City striker Viktor Gyökeres, offering a deal worth €12m plus €3m in variables.

That’s according to Record, who say the Portuguese side have ‘taken a step forward’ in their attempts to sign Gyökeres this summer.

They explain that the forward is ‘at the top’ of manager Rúben Amorim’s wish list as he looks to bolster his forward line in this transfer window.

The club are happy to try and bring him in and have, according to the newspaper’s information, made the first proposal to Coventry to try and sign him.

Their first offer is valued at €12m plus €3m in variables, figures that would immediately put him as one of the most expensive signings in the history of the Portuguese club.

The offer is likely to be rejected by Coventry, who are ‘unyielding’ in their demands for the forward, who has been starring in the Championship for the last two seasons.

They want at least €20m, or an offer that can reach that amount with various variables, such as goals, included in the deal.

They are aware that their top goalscorer has a big market, not only in the Premier League but also in the other big leagues in Europe. Thus, they are comfortable stretching things out in the hope of getting better offers.

That’s a warning to Sporting, who will need to seriously consider their proposal and whether they want to increase it to get their man.

They’ve very much low-balled Coventry at this point, a strategy they often employ in the pursuit of reinforcements. While those in charge often demand top dollar for their own players, they very rarely want to spend that on sourcing their replacements.

Coventry aren’t playing ball, though, ignoring the fact that Gyökeres is out of contract next summer and sticking to their €20m asking price.