City and Real Madrid have been viewed as the likely destinations for the Norwegian.

But with Real trying to secure Kylian Mbappe on a free transfer from Paris St-Germain, City have made Haaland a priority.

Blues officials have refused to comment on the situation and Guardiola followed suit when he was asked about fresh reports

of a deal being agreed between City and Haaland.

"I have no answer to your question," he said on Tuesday. "I have no concern about what will happen in this club next season.

"We are playing with good strikers and for many years I never talk about transfers, especially when we are playing for this season."

However, Guardiola has spoken repeatedly this season about wanting a number nine after his failure to lure Harry Kane from Tottenham last summer.

And, while the City boss remains a huge admirer of Kane, the fact the 28-year-old still has two years left on his contract with Spurs means, financially, signing Haaland now makes more sense.

The 21-year-old has enhanced his reputation this term with 25 goals in 26 appearances for Dortmund this season, including a double in Saturday's 6-1 win over Wolfsburg.

He has scored 82 goals in 85 games since joining the Bundesliga side from Red Bull Salzburg in December 2019.

Haaland is keen to test himself at a higher level and Dortmund have always known they were vulnerable to an approach from one of Europe's biggest clubs.

It is anticipated Haaland's agent Mino Raiola will pocket a sizeable fee for his part in the transfer if it does go through and there is understandable caution around the direction of talks until they have reached a successful conclusion.

However, within the game, it would now be seen as a surprise if a deal with City was not finally agreed.

City team had 71 physio treatments after Atletico

Guardiola says his physios carried out "71 treatments" between last Wednesday's game at Atletico Madrid and Saturday's defeat by Liverpool.

The City boss was criticised over his team selection for the 3-2 FA Cup semi-final loss.

It came after a 0-0 draw with Atletico which saw them reach the Champions League semi-finals 1-0 on aggregate.

Kyle Walker, Kevin de Bruyne and Ilkay Gunodgan suffered knocks in the game and did not feature against Liverpool.

The Spaniard used only one substitute at Wembley, leaving De Bruyne and Gundogan on the bench. Walker is still recovering from an ankle injury and will miss Wednesday's Premier League encounter with Brighton.

Portugal centre-half Ruben Dias was on the bench at Wembley but after seven weeks out with a hamstring injury, Guardiola says he is "in the margin" for selection against Graham Potter's side.

"Our physios made 71 treatments in the space between Atletico Madrid and Liverpool," said Guardiola, 51, who defended his FA Cup team selection.

"It's true. I saw the people there. The doctor came to me. How? It's not for one game, it's after three 'finals'."

City played both legs of their Champions League quarter-final with Atletico, plus league and cup games with Liverpool in the space of 12 days.

Guardiola did not outline what the "treatments" were and said he was not sure what a normal number would be between two games but said "they told me as it was more than usual".