Manchester City are prepared to sell Kalvin Phillips in January.
The England midfielder admits he may leave City in order to secure regular football amid doubts over his place in Three Lions coach Gareth Southgate's Euro2024 squad.
The Sun says if City can recoup close to the 42million he cost from Leeds two seasons ago, a deal could be done.
Bayern Munich, Newcastle and West Ham United are all keen.
Phillips still has four-and-a-half years left on his 150,000-a-week contract, with City expected to pay off part of the deal to help smooth his exit.
And the midfielder would be willing to sacrifice half his deal in order to get his move away. That would save City a massive 17m on wages.