The Frenchman is out of contract with Manchester United and he rejected a contract extension proposal last summer to extend his stay at Old Trafford.
Pogba has received tentative interest from Juventus, Real Madrid and Paris Saint-Germain but City have provided the firmest proposal so far, with Pep Guardiola keen to sign the World Cup winner.
Guardiola has made no secret of his admiration for Pogba in the past and with Fernandinho leaving the club, there is a gap in midfield for Pogba.
But, according to the Athletic’s David Ornstein, Pogba has rejected a move to the Etihad by informing the club that he plans on playing elsewhere next season.
A return to Juventus or a move to his hometown club of Paris Saint-Germain remain the two most likely options, though much could depend on Mauricio Pochettino’s future in the French capital.
Erik ten Hag would ideally like to keep Pogba but the club have accepted his time at the Theatre of Dreams is over.
Pogba’s departure will free up significant space on the wage bill, with the Frenchman earning a basic salary of around £230,000-a-week in the north-west.
Edinson Cavani, Juan Mata, Jesse Lingard and Nemanja Matic are all also set to leave, meaning United could have around £1m-a-week in wages to play with once they exit.
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