Manchester City are expected to test Real Zaragoza's resolve over Diego Milito when the transfer window opens next month.
However, City look to have their work cut out to try and land the in-form Argentine international.
City boss Sven Goran Eriksson is desperate to bolster his striking options in January and he has been linked with a host of strikers across Europe, with Spanish sources now claiming Milito is one of his top targets.
The 28-year-old has bagged over 40 goals in just 80 appearances for Zaragoza and he is their prized asset, after his brother Gabriel moved to Barcelona in the summer.
Zaragoza currently sit in mid-table but they are still hopeful of making a push for European places and Victor Fernandez does not want to let Milito go during the season.
It is claimed City could offer up to 30million euros (£21million) but that would not be enough to tempt Zaragoza, who have Milito tied to a deal which has a get-out clause of 100million euros.
City are not on their own in showing a real admiration for Milito, as over the past 12 months Tottenham, Arsenal and Liverpool have been reported to have made enquires.