have submitted an offer of €90 million (£77.4m) plus add-ons for RB Leipzig centre-back , according to reports in Germany.
The champions have identified the Croatia international as one of the priority targets for the summer window and are keen to complete a quick deal with the Bundesliga club.
City have already seen one offer for Gvardiol rejected by Leipzig this month.
But according to , ’s side have returned with a bid which includes a guarantee of €90m before performance-related bonus payments.
City have also agreed personal terms with the 21-year-old.
The report also claims that Leipzig are already lining up Gvardiol’s replacement and are preparing a move for Lyon’s 20-year-old centre-back Castello Lukeba.
Gvardiol, meanwhile, has attracted strong interest from Chelsea, who submitted their own €90m (£77.4m) bid last summer.
A move to Stamford Bridge failed to materialise but Gvardiol made it clear that he was keen on a switch to Stamford Bridge.
‘I was really confused because one month before the window starts I was upstairs with the sporting director and he says, ‘Yeah Josko, we are not going to sell you, we need you, we believe in you,’ and I was like ok I am fine with this, I can stay here, I like it here, all I need is to work on myself, to play, to win something else. It was like this until the last two days,’ .
‘My agent called me and said that Chelsea is extremely interested and, of course, you definitely think about a serious offer from a huge club like Chelsea.
‘Leipzig said they didn’t want to sell me. In the end I really struggled with that decision but we didn’t make an agreement. It is what it is.’
, .
,  and .
