The France international, who arrived at the Parc des Princes from AS Saint-Étienne in 2011, has been in excellent form this season, scoring two goals in 25 games in all competitions.
The defensive midfielder could leave the Ligue 1 side due to his current contract at the Parc des Princes which is going to expire in six months and The Citizens are desperate to sign Matuidi for £8m to bring the midfielder at Etihad Stadium before the January transfer deadline.
Other two English clubs – Manchester United and Chelsea are also have interest in the 26-year-old midfielder, but according to the reports – The City manager Manuel Pellegrini sees the Frenchman as the best option in his midfield department and he wanted to capture the services of him as soon as possible.
Pellegrini is looking forward to rebuild his midfield for the rest of the season as they are very close to claim the Premier League title.
Meanwhile, City are currently sit on the second place in the league table, one point behind the leaders Arsenal.
The City will travel to White Hart Lane in the midweek premier league encounter against the Tottenham on 29 January, 19:45 UK Time.