Pep Guardiola is keen to strengthen his defence in the summer and Rose is thought to be on his radar.
The Daily Mirror claim the Spaniard will make a £50m move for the England international as he looks to find replacements for Gael Clichy, Bacary Sagna and Vincent Kompanu – who are all set to leave.
Manchester City are keen to sign Danny Rose in the summer
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The report suggests Spurs will find it difficult to resist such a huge offer and in return they will pursue Manchester United defender Shaw.
Former Southampton defender Shaw has struggled to make an impression under Jose Mourinho this season leaving his future in serous doubt.
Tottenham will pursue Luke Shaw if Danny Rose leaves in the summer
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And the report claims Tottenham will look to replace Rose with another England international in the form of Shaw, should they accept City’s offer.
Despite Rose only signing a new long-term deal a few months ago, City will offer him double his current wages in order to persuade him into moving to the Etihad.