Both players are out of contract in 2023 but would likely cost in excess of £60million each, while the North London club’s lack of European football next season would also count against them.
City have been linkd with moves for the likes of Tottenham star Harry Kane, Borussia Dortmund’s Erling Haaland and Aston Villa ace Jack Grealish in the summer transfer window.
However, to fund moves for those players they may need to sell, with striker Gabriel Jesus and centre-half Aymeric Laporte also said to be vulnerable.
Laporte has seen his place in City’s defence taken by John Stones this season, although he has performed well when called upon in crucial games.
And Jesus faces increased competition for a place in the side from the likes of Foden and Ferran Torres, while Guardiola’s preference to play with a false nine has also had an impact on the Brazilian’s game time.