Argentina forward Lionel Messi, 33, contacted Manchester City manager Pep Guardiola last week to tell him he wants to leave Barcelona.
Manchester City are working towards making an offer that does not violate the Financial Fair Play, which aims to ensure that expenses do not exceed income.
For this reason, if Barcelona finally agree to a transfer, they are not in favor of spending more than 100 million. But they are willing to add up to three of their players to the operation.
Pep’s side would be willing to use two of their players as makeweights in a deal for Messi, if they cannot sign him on a free transfer.
Manchester City are prepared to offer Barcelona £89.5m plus Garcia, Portugal midfielder Bernardo Silva, 26, and Brazil forward Gabriel Jesus, 23, for Messi.