M.E.N. Sport reported at the weekend that City had made an approach for Gvardiol, who has already been labelled as the 'world's best defender' by his national team coach Zlatko Dalic.
Any deal around £86m would make Gvardiol the world's most expensive defender ever, ahead of the £80million United paid for Harry Maguire and the £75million Liverpool shelled out on Virgil van Dijk.
On Sunday, RB Leipzig Max Eberl confirmed the defender's intention to sign for City this window.
The RB Leipzig defender has a £98m release clause in his contract that becomes active next summer, while Eberl has admitted a fee of £86million (EUR100million) could pry him away from the German club during the current window.
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