Manchester City look to sell players

Manchester City are looking to sell players to comply with UEFA's incoming Financial Fair Play rules.

The club, who currently have 23 players out on loan, recently posted record-breaking losses of £194m.

The Premier League side also spent £174m on wages in the last financial year.

UEFA's new rules will not allow clubs to post losses of more than £39.5m over the next three years.

Teams who do not meet the new measures could be banned from European competition in the 2013-2014 season.

City's most high-profile departure could be striker Carlos Tevez, whose representatives recently held talks with A.C. Milan over a possible move.