Benfica pair David Luiz and Angel di Maria are targets for Manchester City.
The News of the World says City face big competition from Real Madrid for Benfica duo Di Maria and Brazilian defender Luiz.
City's long-term strategy is to follow Barcelona's model and sign young players capable of forcing their way into the first team.
Luiz, who has made his name at centre half this season, is among the options being considered as City gear up for their summer spending.