Manchester City are keeping a close watch on the sensational developments surrounding Lionel Messi at Barcelona.
Marca says the five-time Ballon d'Or winner said no to a contract renewal in July over concerns regarding his tax fraud case.
The Argentina superstar, widely regarded as the world's greatest footballer, is tied down to Barcelona until 2018.
Messi decided not to renew in the second week of July, when he was pictured on holiday with his family.
It is believed that Messi's father Jorge and his advisers acted as messengers, passing on the forward's decision to club bosses.
Barcelona president Josep Maria Bartomeu received the news with "understandable shock".
City are keeping a close watch developments as Messi's current deal winds down.
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