Manchester City have distanced themselves from claims they are negotiating with Lionel Messi over a summer move to the Etihad.
The Barcelona forward is out of contract at the end of the season and the Argentina international has been continually linked to a reunion with his former manager Pep Guardiola.
However, club sources insist no offer has been made to the 33-year-old, either last summer or since, and there are no talks taking place.
Messi has also been linked with Paris St Germain, probably the only other club likely to be able to afford the player's reported £120million-plus a year salary, with speculation about his future intensifying in the final year of his contract at the Nou Camp.
