The Citizens are ready to cash in on the right-back, who also wants a change of scenery.
According to The Mail, the likes of AC Milan, Inter Milan and clubs from the Saudi Pro League are at the front of the queue.
Walker will be hoping to leave England at this stage of his career knowing he only has a few years left at the top.
Manager Pep Guardiola announced a week ago that Walker wants to leave.
The Spaniard stated that he held no grudge against the defender for his stance.
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