City target David Silva and Edin Dzeko for £70m

Poignant SG

Manchester City are ready to send shockwaves through their rivals by opening talks on a triple swoop for Real Madrid stars Gonzalo Higuain, Rafael van der Vaart and Fernando Gago.

Roberto Mancini has again been promised a huge war chest in a bid to fight for the title this season and believes the three La Liga stars can take his side to the next level - according to Spanish newspaper Marca, which has close links to the Bernabeu.

Eastlands officials are said to be already in the Spanish capital to talk business as Madrid prepare to sell off some of their expendable players for their own assault on the transfer market.

Three is the magic number: manchester City are said to be in Spain to launch an amazing treble swoop for Fernando Gago, Rafael van der Vaart and Gonzalo Higuain

Jose Mourinho will not be allowed the same mega-budget as last year, meaning players need to leave to fund moves for the likes of Benfica star Angel di Maria, Liverpool midfielder Steven Gerrard and Chelsea left back Ashley Cole.

City came close to signing tough-tackling midfielder Gago in January and have also monitored Higuain's stuttering contract talks at the Bernabeu. It seems they are now also keen on Holland playmaker Van der Vaart, who has been linked to Manchester United in recent days.

Mourinho will get a veto on the deals and Argentina international Gago established himself as a regular pick in the second half of the season, ahead of Lassana Diarra.

Deal or no deal: Jose Mourinho could block any departures from Real Madrid once he is named as the club's new boss

Argentina striker Higuain was Madrid's top scorer in La Liga but is not seen by his bosses as a 'Galactico' and talks to increase his salary have been far from satisfactory.

The 22-year-old is on just £15,000 a week and wants a deal closer to £80,000, but the latest offer put to his representatives is believed to be closed to the £50,000 mark.

Van der Vaart is another player who won over coach Manuel Pellegrini last season after starting the season without a squad number and being earmarked for the exit.

Silva lining: City have also been linked with a move for Valencia's David Silva although Real Madrid are also understood to be keen on the Spain winger

The 27-year-old proved to be a consistent performer towards the end of the season, but his future is now again in doubt as Madrid target a host of midfielders such as Di Maria, Gerrard, Valencia's David Silva and Roma captain Daniele de Rossi.

Silva, however, is another player City are reportedly chasing with Spanish daily AS claiming Manchester City chief executive Gary Cook is set to arrive in Valencia on Thursday to discuss a move for the one-time Manchester United transfer target.

Rock^Star SG

no champions league.......dream on la.

CKeer SG

Maybe City can go for Guti, Mahamadou Diarra and Raul instead.

zocoss SG

• Dzeko has scored 54 goals in 94 games for German club
• City intent on signing both men but have given up on Torres

David Silva has been a regular in the Spain team and is a £35m target for Manchester City.

Manchester City's determination to build a team that will be recognised as authentic title contenders next season has led them to target David Silva, the Valencia midfielder, as well as Edin Dzeko, the prolific Wolfsburg striker.

City are aware that in both cases there will be strong competition from Champions League clubs but, backed by the immense wealth of the Abu Dhabi United Group, they are hoping they have the financial muscle to convince two of Europe's more coveted footballers that they can fulfil their ambitions at Eastlands.

In total it could cost them in excess of £70m, with another £50m set aside for James Milner at Aston Villa and Mikel Arteta of Everton.

Silva, the Spain international midfielder, is the primary target, this being the second time City have attempted to sign him. A delegation led by the chief executive, Garry Cook, travelled to Valencia in December 2008 to instigate talks about a possible joint transfer involving David Villa, only to be put off by the Spanish club asking £135m for the pair.

One boardroom source at Eastlands remembers Valencia "wanted us to bankroll their club for the next four seasons" but the admiration for Silva has persisted and City have not been deterred by the Spanish club's recent insistence that he will not be allowed to leave now that Villa has joined Barcelona.

Dzeko, the scorer of 54 goals in 94 games for Wolfsburg, has a £35m release clause in his contract and City are deliberating about whether to meet that price or wait until it expires on Monday night and try to sign him for less.

As yet, formal talks have not opened between the two clubs but there have been several inquiries behind the scenes. Wolfsburg are aware of City's interest and the story was leaked in Germany earlier today, possibly as a way of attracting other potential buyers for a player who has been linked with many of the biggest clubs in Europe.

Dzeko, the top scorer in last season's Bundesliga with 22 goals, is keen to move to the Premier League and City regard the Bosnian international as a potential partner for Carlos Tevez in a move that would have obvious ramifications for current strikers such as Emmanuel Adebayor and Roque Santa Cruz.

City have already put in place an £11m deal for Hamburg's Germany international defender Jerome Boateng and are still confident of signing Milner despite an initial offer of £20m being rejected. City are simultaneously trying to establish whether Arteta could be tempted from Everton but have rubbished reports they are talking to Real Madrid about signing the midfielder Fernando Gago and striker Gonzalo Higuaín.