Earlier this year, Barcelona announced that they had agreed terms with Messi over the extension of his contract, which is due to expire at the end of the season.
However, Messi is yet to put pen to paper and while uncertainty remains over the Argentine's future, City will lurk in the background with the hope of breaking the world transfer record in order to buy the 30-year-old.
City are allegedly prepared to make a €400m (£356.82m) approach during the January transfer window and according to The Sun, Messi is prepared to consider completing the switch to the Etihad Stadium.
The striker is said to be open to making 'a fresh start' in England, with negotiations over a new contract with the Catalan giants continuing to drag on despite the La Liga outfit being desperate not to lose a second star man in less than a year after the departure of Neymar to Paris Saint-Germain.
Messi has scored 13 goals from nine appearances in all competitions this season.