Sporting CP are prepared to sell Matheus Nunes this summer.
Manchester City boss Pep Guardiola has described Nunes as the best player for his position currently in the world.
O Jogo says Sporting has rejected eight major offers for the midfielder already this season.
But they are willing to sell this summer, with Everton and Newcastle among clubs keen.
And Sporting will part with Nunes at the end of the season from a starting price of €40m.