Pep Guardiola will reject the chance of a reunion with Thiago Alcantara – despite sources in Germany claiming Bayern Munich are willing to sell the Spanish midfielder this summer.
That makes Alcantara surplus to requirements – even though he is a favourite of Guardiola from his time at Barcelona and Bayern.
It is believed German champions Bayern are willing to listen to offers for the 25-year-old, who was one of Guardiola’s first signings at the Allianz Arena in 2013.
City’s new manager had previously overseen Thiago’s development at the Nou Camp.
While his ability is not in doubt, it is believed Bayern are prepared to let him go if the right offer comes in.
But City will not join the bidding, with Guardiola focusing his attentions elsewhere.
He sees Gundogan as his ideal midfield enforcer as he looks to overhaul his engine room.
Pogba is a long-term City target – but the club are aware his fee of around £70m-plus and his wage demands could prove prohibitive.
Kroos is a cheaper alternative, with Guardiola eager to work with the German international again after he was sold from under when at Bayern.
The arrivals of both Gundogan and Kroos would place further doubt on the future of Yaya Toure.