Talks are still in an advanced stage so City are confident of landing their first choice, but have set up contingency plans just in case.
Napoli claimed they turned down a €45million offer plus bonuses from City and reports since have suggested the Premier League champions had already made a fresh second bid, to which they denied.
However, while negotiations take place, Pep Guardiola has already identified his two other targets for the position just in case the move falls through.
The first is Southampton’s Mario Lemina, who was a sole shining star in the 'Saints' otherwise disappointing season, while Kovacic has been an competent back-up for Madrid when needed.