Manchester City are ready to spend £70 million in the summer for Valencia striker David Villa.
The Daily Star says having been turned down by Kaka in their stunning £100m move, City have now targeted Valencia's Villa.
They have already been told by the Spanish club there is no way of signing him in the January transfer window.
And that is why they have shown an interest in Chelsea's Didier Drogba. But City's owners and chief executive Garry Cook are putting together plans to sign Villa at the end of the season.
City are ready to offer £70m and one of Brazilian pair Elano and Jo for the player.
Valencia chief Fernando Gomez said: "We are calm at the moment, but it is normal for people to be talking about David.
"He is our best striker and we do not want to sell him. But, in football, nothing is impossible."