The latest offer from City is said to include €100m, plus either Eric Garcia or Angelino, as the Cityzens rule out parting with any of their high-profile attacking players, in exchange for Messi.
City have firmly denied the prospect of any of the current first-team attackers leave the club, even as Barcelona have reportedly shown an interest in taking Jesus to to the Nou Camp.
Jesus finished the season with a regular run of games as a starter, due to Sergio Aguero's injury, but the Argentine is still firmly the first-choice striker for Pep Guardiola at City.
Bernardo Silva and Mahrez, whose place in the Manchester City starting XI would be in question should Messi arrive, are both set to remain at the club as well.
Manchester City to look at various options to confirm Lionel Messi transfer
On Sunday, Messi refused to turn up for the mandatory pre-season COVID-19 tests at Barcelona, which means that he will not join Ronald Koeman's team when training begins for the new season.
La Liga confirmed yesterday that Messi's €700m release clause was still active, but The Times are reporting that the player's camp have scoffed at La Liga's stance.
The Argentine superstar's camp have called La Liga's statement a move to protect the brand of the league, who do not want to lose one of the greatest players of all time, especially just two years after Cristiano Ronaldo left La Liga and Real Madrid, and joined Juventus.
Yesterday, reports from Spain said that Messi was desperate to only end his association with Barcelona on cordial terms, and that he didn't want any bad blood to ensue between him and the club that has now spent 23 years at, including 17 years in the first-team set-up.
However, Spanish journalist Guillem Balague has claimed that club President Josep Maria Bartomeu has decided he will not meet with Messi to discuss anything apart from a renewal of his contract.Published 31 Aug 2020, 15:57 IST