Manchester City looking at Milner

Manchester City are set to be the first club to test Villa's resolve over James Milner after identifying him as a top summer target.

Manager Martin O'Neill is braced for bids for the England star in the close season and morning reports claim City, the world's richest club, are preparing a 'double-your-money' £24million offer for Villa's club record signing, who was a £12million buy from Newcastle two years ago.

Milner, who has two years to run on his existing deal, has already been linked with City's neighbours Manchester United but the Eastlands club's bottomless pit of cash would make them favourites to land the in-form 24-year-old, should the claret and blues decide to cash in.

Much could depend on the race for fourth and whether fifth-placed City can clinch the final Champions League spot – something Villa, who currently trail Roberto Mancini's men by four points, have not given up hope of securing themselves.

O'Neill has already stated the club intend to open talks with Milner in the summer over extending his deal, but question marks now hang over the manager's own future and whether he decides to remain could also have a big say on the player's plans to stay.

Another factor is likely to be the summer transfer budget, with owner Randy Lerner rumoured to be ready to tighten the purse strings.

If that situation was to become a reality, then O'Neill has already refused to rule out "maybe taking a risk with a major player to be transferred to sort things out" and finance a revamp of his squad.

The departure of another key player to City would be sure to infuriate Villa supporters, following Gareth Barry's £12million move to Eastlands last summer.

Ironically, Milner's stunning form has coincided with his switch from the wing to the centre of midfield to replace Barry, with the former Leeds star reaching double figures this season, earning a nomination for PFA Young Player of the Year and firmly establishing himself in Fabio Capello's World Cup plans for England.

One player possibly looking to come into Villa Park is Wigan midfielder Paul Scharner, who claims Villa are interested in signing him.

He said: "Fulham, Everton, Villa and Sunderland are interested in signing me, which would even guarantee me a spot in Europe.

"So there is no reason to stay here."