Manchester United and Manchester City are both expected to move for Anderson next month. The Athletic has reported that Anderson is Manchester United's top midfield target, with City also keen.
Forest would use the proceeds to fund a replacement, and Hackney — Championship Player of the Year — is their preferred option, reports The Sun.
The 23-year-old snubbed a £20 million move to Ipswich Town last August and Forest's own deadline-day approach in January was also rebuffed by Middlesbrough. His value has since risen further with an outstanding second half of the season, contributing five goals and eight assists in the Championship this campaign.
Whether Middlesbrough are willing to sell will depend largely on their own fate. They currently sit fourth, one point behind Ipswich in second with the second automatic promotion spot still available.
Promotion would almost certainly push Hackney's price beyond Forest's reach or persuade the player himself to stay. Relegation candidates Coventry City and Everton are also among those monitoring Hackney.
Anderson, 23, has featured in every Premier League minute this season — the only outfield player in the division to do so — and is in contention for a place in Thomas Tuchel's World Cup squad.