The Daily Star reports that Mancini is ready to make a £30million plus England star James Milner bid for the Spurs star.
Mancini face competition from bitter rival Sir Alex Ferguson as Manchester United have long been linked with a move for Bale.
A source told the Daily Star: “Gareth Bale is the one player Manchester City want to sign above all.
“Roberto Mancini knows he is one of the best young stars in Europe and will break the bank to get him. “It doesn’t matter what he is valued at or how many other clubs are interested because he knows no-one can match City when it comes to competing financially.”
Spurs boss Harry Redknapp has insisted that he does not want to sell this season’s PFA ‘Player of the Year’.
