Manchester City are reportedly on the lookout for potential replacements for Leroy Sane and David Silva this month.
Silva has already confirmed that this will be his last season at the Etihad Stadium, with the 34-year-old set to end his 10-year stay at the club once his current contract expires.
Sane, meanwhile, has been repeatedly linked with a move to Bayern Munich despite having been sidelined since August with a serious knee injury.
The German giants are not expected to make a move for the 23-year-old during the January transfer window, but they do remain interested in him and are expected to renew their attempts to sign him in the summer.
The Telegraph reports that City have already begun to plan their rebuild and will target a midfielder and winger over the course of the year.
The report states that their priority is to bring in a new central defender, though, with the departure of Vincent Kompany and long-term absence of Aymeric Laporte having proved costly for the champions this season.
Villarreal's Pau Torres and Ruben Dias of Benfica are thought to be among the defenders Man City are interested in, and they could even look to sign two new centre-backs should Nicolas Otamendi leave at the end of the campaign.
Pep Guardiola, whose own future beyond the summer has come under scrutiny, has reportedly recognised the need for a squad overhaul given that Man City have the fifth oldest average starting XI in the Premier League this season.