Both Sir Alex Ferguson and Roberto Mancini have had the winger watched in the past and this looks set to continue in the Portuguese side’s Champions League quarter-final clash with Chelsea on Tuesday, according to The Mirror.
The Old Trafford boss has been linked with a move for the Argentine for some time, but it now appears the Citizens chief has also developed a liking of the creative playmaker.
Ferguson saw the talents of Gaitan first hand when they were drawn together in the same Champions League group this season.
Gaitan played a vital role in Benfica finishing top of the group the Red Devils were eliminated from.
The Portuguese side signed the 24-year-old from Argentinean outfit Boca Juniors for around £7.5million and the report claims he has a buy-out clause in his contract worth €40million.
This would be a hefty price for a midfielder who has only sent a couple of seasons in Europe, though the fee would be less of a problem for City than United.