The Citizens are desperate not to repeat the same mistakes of last summer, when they missed out on Robin van Persie, who proved to be the telling factor in this season's title race.
It is believed City are planning a major overhaul of players in the summer, with Scott Sinclair, Edin Dzeko, Joleon Lescott and Samir Nasri amongst those tipped for the Etihad exit.
And Dortmund, who saw Mario Goetze agree a sensational deal with Bayern Munich last week, may be severely tested by City this summer for Reus.
According to football website Goal.com, City are planning a £32m bid for Reus and the transfer package will also include doubling his £60,000-a-week wages.
They mention Reus is reticent to leave the club, though Dortmund may struggle to resist a mega bid for him.
