The Premier League champions are still involved in their hunt for a long-term Sergio Aguero replacement this summer, as the situation surrounding their primary targets maintain a complicated status.
Tottenham are understood to have already rejected an initial £100 million opening offer from the Etihad for Harry Kane, while it is seemingly unlikely that either of Borussia Dortmund's Erling Haaland or Inter's Romelu Lukaku would want to leave.
That may swing Manchester City's attention to other targets, one of which has been Danny Ings - who was identified as a potential option earlier this year, and the latest developments moves this particular situation in the favour of Pep Guardiola's side.
According to an exclusive report from David Ornstein at the Athletic on Monday, Southampton striker Danny Ings has turned down new four-year contract at St Mary's - in a proposal that would have made him the best-paid player in the club's history.
However, and possibly more interestingly for Manchester City and their hopes, it is reported that the 28 year-old 'wants to test himself at a higher level', meaning Southampton now face the dilemma of deciding whether to sell Ings this summer, or risk losing him for free in the summer of 2022.
But what has already been reported surrounding Danny Ings and a potential interest from Manchester City?
In early February, David Ornstein reported that Manchester City's recruitment operation was ‘sufficiently advanced’ to prepare for the idea of acquiring two new forwards during the ongoing summer transfer window - should that materialise, then Danny Ings was named as one of those options.
However, a subsequent report from Sky Sports stated that the idea was not to have Danny Ings as an additional striker signing, but possibly the main signing in that position this summer.
On March 22nd, Lyall Thomas of Sky reported that while Manchester City were interested in signing Ings, the Southampton striker was also identified as a 'more attainable' option compared to Erling Haaland - which now certainly appears to be the case.
A more bold claim came from Football Insider days later, as on March 31st, the online media outlet stated the Manchester City were readying a ‘concrete’ move for Danny Ings in the ‘coming weeks’ - however, nothing major developed since that particular report, unless there had been business behind the scenes.
For the time being, there is nothing more on Manchester City's possible interest in Danny Ings, and City Xtra understand that the club will in fact be returning with an improved offer for Harry Kane upon the completion of the European Championships.
Club chairman Khaldoon Al Mubarak has already stressed the importance of securing the best possible replacement for Sergio Aguero, given the stature and influence of the Argentine - who has since joined Barcelona upon the expiry of his Manchester City contract.
With that being said however, the latest developments surrounding Danny Ings provides Manchester City with a perfect opportunity to sign a proven Premier League goalscorer at a low cost, and given the strains on the market and the interest in Jack Grealish, this may be an avenue for club officials to go down.
You can follow us for live updates here: @City_Xtra