Tonali, who has been closely monitored by several elite clubs including Arsenal and Manchester United, could leave St James’ Park this summer.
While Anthony Gordon’s high-profile move to Barcelona has eased some financial restrictions, Newcastle’s lack of European football means a significant midfield departure remains likely.
Following Bernardo Silva’s departure from the Etihad Stadium, City are prioritising a high-energy midfield reinforcement.
England international Anderson is the top target, but the move is complex and costly. Nottingham Forest have already rejected City’s opening formal proposal, holding out for a potentially record-breaking fee.
While City prepare to go back with a second bid, they are wary of being priced out and have placed Tonali high on their back-up shortlist.
Renowned for his work rate, ball-winning ability and progression from deep, the ‘brilliant‘ Italian could slot into a midfield pivot alongside Rodri or fill a more advanced central role.
However, a move for Tonali would not be without obstacles, as Newcastle are reportedly holding out for a fee between £80m and £100m.
City will push hard to close the gap with Forest on Anderson’s valuation, but they are ready to redirect their financial power towards tempting Tonali to Manchester if they fail.