Cristiano Ronaldo is into the final year of his contract at Juventus and the Turin club are keen to sell him but want £25m for the Portugal captain.
The 36-year-old footballer has told Juventus he no longer wants to play for the club, according to sources.
Major stumbling blocks to any potential deal are the £25m fee which Juventus are demanding for the 36-year-old forward and his £500,000 a week wages.
Ronaldo joined Juventus from Real Madrid in 2018 for a fee in the region of £105m and he has scored 101 goals in 134 games for the club, helping them to two Serie A titles, one Coppa Italia crown and two Italian Super Cups.
Sources report City are willing to offer Ronaldo a two-year contract, with a salary of £12.8m-per-season (€15m).
He is currently earning €31m (£26.6m) per year after tax at the Allianz Stadium.