Aymeric Laporte has reportedly already agreed to join Manchester City from Athletic Bilbao at the end of the current campaign.
The centre-back has been strongly linked with the likes of Barcelona and Real Madrid over the last couple of seasons.
However, a report last week claimed that Manchester United had opened talks with the 21-year-old over a move this summer.
According to Sport, Man City have since jumped ahead of their rivals in the queue and have already agreed personal terms with the centre-back after activating the £37m release clause in his contract.
The youngster has already made more than 100 La Liga appearances for his Basque club and has found the back of the net on five occasions this term.