Manchester City has turned down a bid of £18m from Al Ahli for Riyad Mahrez and is awaiting an improved offer.
Mahrez, 32, has spent five years at Manchester City, but his time at the club looks to be over, after reportedly accepting personal terms with Al Ahli.
Since joining from Leicester City in 2018, Mahrez has made 236 appearances for City scoring 78 goals.
But the winger was disappointed by being left on the bench in the finals of the Champions League and FA Cup last month. Moreover, he views Saudi Arabia as a new opportunity, where he has been offered £43m-a-year plus bonuses for two years.
Recently promoted Al Ahli are one of four clubs – including Al-Nassr, Al-Hilal and Al-Ittihad – that were taken over in June by Saudi Arabia’s Public Investment Fund.
Meanwhile, Red Bull Leipzig’s Gvardiol is among possible newcomers to the Man City fold, with Manchester City eyeing on Lyon centre-back Abdoulaye Ndiaye.
Man City also hold an interest in Bayern Munich’s Benjamin Pavard, which could come into play if Walker is willing to make the move in the opposite direction.
Gvardiol is a centre-back, rather than a wing-back like Walker, but he is 12 years younger, and would be able to add to the competition for places in Pep Guardiola’s backline.