Gvardiol has been on the wanted lists of several clubs this summer but Leipzig have so far resisted selling him.
He was one of the top targets for Tottenham, who backed out due to the costs of a potential deal and Leipzig have no interest in allowing Gvardiol to join Chelsea as part of a deal to sign Timo Werner.
But Manchester City are now pushing to take him to the Etihad as part of a concerted effort to bring in a top-class centre-back.
According to German daily Bild, the Premier League champions have failed with a massive bid for Gvardiol.
It has been claimed that the German club rejected an €80m offer from Manchester City this summer.
Leipzig are clear about not wanting to sell the highly-rated 20-year-old central defender in the ongoing transfer window.
They wasted little time in rejecting the bid from Manchester City and remain determined to keep him.
But it remains to be seen whether Manchester City table another offer to test Leipzig’s resolve this summer.
