As per the report, the value of the second bid is still some way off Manchester United's valuation of the 27-year-old. The Red Devils expect a bid between £25-£30 million ($32m-38.3) to be suitable for the midfielder who is also being targeted by Turkish sides Galatasaray and Fenerbahce over a summer move.
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Manchester United boss Erik ten Hag has voiced his willingness to keep McTominay with the club for another season, however, he understands that following the big money spent on transfers this summer the club will have to make sales to continue their overhaul of the squad. As a result, they might accept a bid beneath their asking price.
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The Scottish midfielder is currently participating in the Red Devils' United States tour and will likely take part in their last Stateside friendly against Liverpool on August 4 before the squad heads back to the UK.