Bayern are Wirtz's preference for a new side as he looks to remain in Germany.
Liverpool like Bayer Leverkusen's Florian Wirtz but the Premier League champions face fierce competition and Bayern Munich are still leading the race.
The 22-year-old is one of Europe’s most sought-after attackers with multiple clubs vying to sign him this summer.
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There remains an expectation that Wirtz will remain in Germany next season but Liverpool are poised to pursue his signature should that not be the case according to the Daily Mail.
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City have long since hoped to lure Wirtz to the club and are pressing ahead with attempting to secure a deal in light of Kevin De Bruyne's departure after 10 years at the Etihad Stadium.
City are awaiting news on discussions between the 22-year-old and his parents, Hans and Karin, over the direction of his career.
Three-way battle for Wirtz signature
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Wirtz is understood to have softened his stance on joining City in recent months and the Premier League appeals to the attacking midfielder.
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But City are not the only club interested, with Bayern Munich also pursuing his signature and Wirtz's mother of the opinion that he should stay at Bayer Leverkusen for another season. And now, Liverpool are also keen on signing the £126million-rated star.
Wirtz has 33 goals and assists in 44 matches for Leverkusen this season and Real have been interested in the Germany international.
City's director of football Hugo Viana is working alongside the outgoing Txiki Begiristain during a handover period across the transfer window.
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If Leverkusen opt not to sell their prize asset this summer - or if he choses to stay - Bayern are ready to wait until the summer of 2026 to make a move for the Germany international. It is unclear if City and Liverpool would be too.
Despite prior reports stating Wirtz still has three years remaining on his current deal at Leverkusen, the midfielder's current contract is set to expire in 2027.
It follows a hugely impressive campaign where Wirtz was vital in Leverkusen's unprecedented unbeaten Bundesliga season in the 2023-24 season, which also saw them pick up the DFB-Pokal.
Wirtz has made 29 appearances for Germany, scoring six times, and has established himself as one of Europe's hottest prospects.
Last month, Leverkusen's CEO Fernando Carro told Radio Marca Wirtz would command a fee of 'at least €150million', although he later suggested this was a mistake.
In February, Bayern Munich chief Karl-Heinz Rummenigge announced they would target Wirtz this summer and it seems as though that is the direction of travel.
Rummenigge said he makes 'no secret of the fact that it must clearly be our goal to sign Wirtz'.
Bayern's honorary president Uli Hoeness has also spoken about Wirtz's qualities in a separate interview with AZ, but admitted there could be financial obstacles.