London, Dec.4 : Manchester City is likely to spend about 70 million pounds in January on buying at least one of the top notch players like Brazil's Kaka and Argentina's Lionel Messi.
The football club's wealthy Arab owners - the Abu Dhabi United Group - is determined to try to land as many superstars as possible during the transfer season.
According to The Independent, Fernando Torres, Carlos Tevez, Cristiano Ronaldo and Samuel Eto'o are the other names under discussion.
Although it would appear almost impossible to secure any of the players away from their clubs, especially mid-season, Manchester City are determined to test the resolve with a world-record fee - beating the 48 million that Real Madrid paid Juventus for Zinedine Zidane in 2001 - in the hope that one of the big names will be signed.
It is part of a strategy that City's owners have, after a series of discussions, decided to settle on to make a statement of intent in world football and to help the team to "kick on" in the second half of this season.
They believe that if they can sign Kaka or Messi then other big-name players will follow for football, as well as monetary, reasons.
A bid is also being weighed up for the Juventus goalkeeper Gianluigi Buffon and for Valencia's David Villa but it appears that those two targets will wait until next summer.
Manchester City are also likely to grant the wish of their manager, Mark Hughes, to try to acquire a few more modest names as he overhauls his squad.
Among those he has identified are Roque Santa Cruz, Wayne Bridge, Lassana Diarra and Benfica's Luisao.
City are likely to be the busiest Premier League club during the January window because Abu Dhabi United had only one day, the last day of August, to enter the transfer market following their whirlwind purchase of the club last summer.
They signed Robinho under the noses of Chelsea and, although there was surprise at the fee paid, the owners are delighted with the contribution made by the Brazilian and the profile he has helped to give the club.