Manchester City have reportedly placed seven players on their transfer list ahead of a summer clear-out, to help raise funds for new signings.
Pep Guardiola is looking to reinforce in both midfield and attack and has been heavily linked with moves for Aston Villa's Jack Grealish and Tottenham Hotspur's Harry Kane.
With the departure of club legend Sergio Aguero to Barcelona, City are hoping to sign a new centre-forward and Kane is believed to be at the top of their priority list.
Meanwhile, Grealish is admired by Guardiola and a potential transfer to the Premier League champions could be a tempting move for the Villa skipper.
According to the Birmingham Mail, Portuguese pair Bernardo Silva and Joao Cancelo are two of seven players who City are prepared to sell to help generate funds for summer transfers.
Raheem Sterling, Gabriel Jesus, Riyad Mahrez and Ilkay Gundogan are other first-team regulars who have previously been linked with a move away from the Etihad Stadium this summer.
Both Grealish and Kane, who are currently away with England at Euro 2020, are believed to be valued by Villa and Spurs respectively in excess of £100m.