Manchester City football chief Txiki Begiristain has drawn up a detailed summer transfer plan - from A to D.

The Telegraph says the former Barcelona sporting director is understood to have devised a list of potential targets to cover every position from one to 11 in the first team, with a grading system of A, B, C and D players.

Category A targets are regarded as the very best player in their position, blue-chip performers capable of raising the quality of the team instantly.

Those players on the B list are viewed as the best available targets, while those in the C tier are judged to be the best and most promising young players in the world.

Finally, the D list of players is for those who are believed to be the most outstanding teenagers, players who would be signed with the future in mind, rather than an immediate place in the team.