But the 21-year-old has been branded a back-up target, with Kalidou Koulibaly the main target going into the final weeks in the transfer window.
Pep Guardiola has made strengthening his defence a priority and despite the arrival of Nathan Ake, another centre-back could join.
The Dutchman joined from Bournemouth to act as back-up to Aymeric Laporte, whose fitness remains an issue after nearly a year out of action.
But it is the Frenchman’s partner at the back Guardiola is more concerned with.
The likes of John Stones and Nicolas Otamendi have failed to win over the trust of the Catalan coach.
It has led City on a chase for another defender and two have propped up as top targets.
According to transfer guru Fabrizio Romano, City have made Koulibaly their priority.
However, Napoli are tricky negotiators while there is still bad blood over the failure to sign Jorginho.
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It has led City to other targets, with Sevilla ace Kounde the back-up option.
The Frenchman has been regarded as one of the better defenders for his age group.
He was also a huge part of the side that clinched the Europa League last season and has been touted for big things in the future.
Romano went on to state that City had a bid of ‘€55m to €60m’ rejected for the former Bordeaux star.
He only joined Sevilla in the summer of 2019 but Guardiola is keen on the defender.
Koulibaly remains the top target but the fact that an opening bid was made for Kounde suggests they are experiencing problems in the race for the Senegal international.
Though his price has expected to drop, Napoli’s chairman Aurelio de Lauentiis had admitted he would take more than £90pm to sign him.
However, that figure is nowhere near what he would sell him for this summer, there remains problems over a deal.
Napoli would still demand an extortionate fee and for a player that turned 29 three months ago, City could see this as a problem.
They usually go for younger talents that can be nurtured as opposed to world-class stars.