According to the Daily Mail, Man City view the 21-year-old as the ideal replacement for De Bruyne who will leave the club on a free at the end of the season.
Wirtz has starred for Bayer Leverkusen since he broke into the squad as a teenager back in 2020, going on to play a key role in his side’s first-ever Bundesliga title last season.
His signature won't come easy, however, with Real Madrid and Bayern Munich both interested in one of the most exciting prospects in world football.
De Bruyne will be incredibly hard for Guardiola to replace, achieving legendary status at the club who now plan to build a statue of him.
Speaking to the press ahead of the Manceshter derby, Guardiola was full of praise for the soon to be leaving Belgian.
Guardiola said: “There are things that cannot be substituted. To say bye to this type of player is so difficult. I'd love Vincent (Kompany) to be here eternally, Sergio (Aguero), too, and now Kevin.
"To say bye to these connections, these relations, for the manager, the mates, the fans, is not easy. In England or in every country, there are players who are unique, that represent what the club want to be and Kevin is one of them.
"Now it's a bit of a shock for the fans, but people remember how blessed, how happy they were for many, many years to have a player who gave absolutely everything. Always Kevin will be there in my memory and he cannot be forgotten."