Premier League champions Manchester City are hoping to raise in excess of £70m from players sales this summer, to help finance moves for Aston Villa's Jack Grealish and Tottenham Hotspur's Harry Kane, according to a report.
Pep Guardiola is keen to strengthen his squad further and has allegedly identified the English pair as two of his main targets.
The Daily Mail reports that City are looking to spend big in the market once again this summer but will need to offload several first-team and fringe players to balance their books.
First-team regulars Raheem Sterling, Gabriel Jesus, Riyad Mahrez and Ilkay Gundogan, who are all being monitored by clubs from Spain and Italy, have just two years remaining on their contracts and City may consider cashing in on at least one of these star players.
Meanwhile, the likes of Jack Harrison, Lukas Nmecha, Pedro Porro, Yangel Herrera, Ivan Ilic and Morgan Rogers were all on loan across Europe last season and are likely to move on permanently this summer.
Harrison, who spent the last three years on loan with Leeds United, is admired by Marcelo Bielsa, and the club are set to trigger a £13m obligation-to-buy clause in the winger's deal.
Porro, Nmecha and Ilic – who were temporarily with Sporting Lisbon, Anderlecht and Hellas Verona respectively last season – are all valued at around £15m each, while Herrera and Rogers, who had impressive campaigns with Granada and Lincoln City respectively, are both believed to be valued in excess of £20m. body check tags ::