Manchester City will match Real Madrid's £200 million-plus spending extravaganza last summer if they qualify for the Champions League.

The Times says City have two transfer strategies, one for if they qualify for the Champions League, the other in the event that they miss out on fourth place in the Barclays Premier League.

They are busy laying the groundwork for both eventualities in the hope of gaining a significant headstart in the transfer market before a critical summer for the club.

An £11 million deal to sign Jérôme Boateng, the Hamburg and Germany defender, has been lined up while moves for Mesut Ozil, the Werder Bremen attacking midfield player, Mirko Vucinic, the Roma forward, and Leonardo Bonucci, of Bari, are under firm consideration.