President Joan Laporta has admitted offers have come in for the Cameroon striker, 28, who scored in their Champions League final win over Manchester United.
City are known to be ready with a £25million bid but could face competition from Jose Mourinho's Inter Milan.
The hitman's agent Josep Maria Mesalles has confirmed the ex-Real Mallorca ace would consider a move to the Premier League.
But Laporta said: "Samu is a top-class player and there are offers for him. He has given us everything, and I don't just mean his goals, but also his attitude and character."