Manchester City are planning for the future despite their ongoing legal battle with the Premier League and have identified Florian Wirtz as a top transfer target, per TEAMtalk sources.

The Cityzens are currently in limbo as they await the verdict for their alleged 115 breaches of the Premier League's profit and sustainability rules (PSR).

If found guilty, Man City's potential punishments range from a fine, a transfer ban, to a points deduction or even expulsion from the top flight.

The club have consistently pleaded their innocence and continue to plan their transfer business as usual, with a blockbuster move for Wirtz on the cards.

Sources have revealed to TEAMtalk that Man City's recruitment chiefs view Wirtz as someone who could fit perfectly into Pep Guardiola's system.

The 21-year-old attacking midfielder has been key to Bayer Leverkusen's recent success and is widely considered to be one of the best young talents in football.

We understand that Leverkusen are aware that they could lose Wirtz next summer due to the growing interest in him, but will demand a huge fee for his services.

Man City eye Wirtz, Musiala - sources Sources have revealed to TEAMtalk that a bid of at least PS90m will be required for Leverkusen to even consider selling Wirtz next summer. He is under contract until 2027, so the German side hold all the power in negotiations.

There is no doubt that Man City are one of the clubs closely monitoring Wirtz's situation. The Premier League champions have made contact with the player's agents in an attempt to gauge his interest in a potential move to the Etihad.

Wirtz is not alone on Man City's transfer shortlist, however. TEAMtalk can confirm that Bayern Munich superstar Jamal Musiala is also admired by the club.

We previously revealed that Guardiola is a huge fan of Musiala and Man City have sent scouts regularly to watch the attacking midfielder in action.

Musiala, who began his career in Chelsea's academy, may prove even more difficult to sign than Wirtz, however, with Bayern Munich clear that they build to plan their team around him and have him as a star player for years to come.

Musiala and Wirtz were both excellent in Euro 2024 and showed why the German national team are so excited to have them in their ranks.

Chelsea are also keeping close tabs on Musiala. They have a long-term relationship with the 21-year-old and he has strong friendships with some players at Stamford Bridge.

Musiala would be significantly more expensive than Wirtz though and due to the Premier League's stringent PSR restrictions it is unclear whether any side will be able to foot the bill.

Man City will NOT be able to sign both players and Wirtz is a more likely addition for Man City as things stand as he will command a lower transfer fee.

Man City transfer news: Ruben Dias to leave? / New keeper eyed Meanwhile, sources suggest that a number of key Man City stars could leave to make way for a new era at the club and one of those in line for a departure is centre-back Ruben Dias.

As we exclusively revealed on Monday, the defender is generating major interest from clubs in the Premier League and around Europe.

We understand that Chelsea are among the clubs keeping close tabs on Dias' situation and could be tempted to make an audacious move if he becomes available.

The Blues view the 27-year-old's vast experience as a potentially priceless addition to their youthful squad as they look to become serial trophy challengers once again.

Dias, however, is under contract until 2027 and Man City intend to demand a big fee for his services - far higher than the PS65m they paid to sign him in 2020.

In other news, Man City are reportedly scouring the market for a new goalkeeper amid uncertainty surrounding Ederson, who remains a key target for clubs in the Saudi Pro League.

It has been claimed that Guardiola's side have identified Porto shot-stopper Diogo Costa as a potential replacement for Ederson.

Around EUR45m (PS37.5m / $48.6m) would reportedly be enough to sign Costa, but Barcelona are poised to compete with Man City for his signature.

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IN FOCUS: Florian Wirtz vs Jamal Musiala this season