Manchester City would need to pay a fee of £45m to lure Kevin de Bruyne away from Wolfsburg this summer, according to reports.
The former Chelsea player is also a target for Paris Saint-Germain, but the German club are trying to tempt the Belgian into signing a new contract until 2020.
De Bruyne is happy to stay at Wolfsburg next season with Champions League football likely, The Mirror reports, but he has admitted that he club may be open to offers.
The Belgian said: "At the moment, I'm staying for one more season at Wolfsburg. I don't like it when players say they'll stay at any price and then push for a move when the first offer comes in.
"However, a club may come in with an offer that tempts Wolfsburg that also makes me happy."
De Bruyne joined Wolfsburg from Chelsea in 2014.