The latest reports and transfer rumors once again brings Manchester City and Lionel Messi together as it is suggested that City is pretty confident of signing the world's best player. Moreover, in its efforts to make the deal a success, it is putting together a world record transfer-breaking deal for Barcelona's Leo Messi.

It is true that the transfer window is closed right now, but that surely does not limit the dealings of the clubs and it can well be said that City is making the right moves to have Leo Messi on board.

The Blues Chiefs are now making all the efforts to give life to Pep Guardiola's dream of signing Messi and for this they are ready to pay more than £100m as a transfer fee along with a £500,000-a-week in wages as well as a package of bonuses, which is nothing short of a record-breaking deal, reports Manchester Evening News.

What further strengthens Manchester City's confidence was the presence of Pep Guardiola at the Etihad. It is also speculated that Barca may not be able to recover the player's reported £215m buy-out clause once the contract is over in 2018, reports Mirror.

It is worth mentioning here that according to earlier reports, Messi has refused to sign another contract with Barcelona. A Spanish newspaper stated that after the tax-fraud case against Messi for which he had to face a 21-month suspension, he is not ready to go ahead with a contract renewal and seeking a switch.

And, with only eighteen months for his Barca contract to end, Manchester City is making all the efforts to entice the star striker, Messi to accept the contract from Manchester City. But, it is surely not good news for Barca if Messi accepts Manchester City's deal.

It must be mentioned that apart from Manchester City, Paris Saint-Germain, Chelsea, and Chinese Super League clubs are also interested in signing Leo Messi in their club.