The 26-year-old remains committed to Napoli for the time being, reiterating no departure is confirmed, but conceded a move to one of Europe's giants would be hard to refuse
Goal reported back in May that the Uruguay international heads up a list of summer targets at the Etihad Stadium, with City ready to spend €140 million on a number of players.
The Premier League outfit have already had an offer of €30m plus Edin Dzeko rejected by the Serie A club, while Chelsea have also had a similar approach - involving Fernando Torres as a make-weight - turned away.
The 26-year-old insists he remains uncertain where he will be plying his trade next term, but admitted a move to the likes of Chelsea and Real Madrid would be hard to refuse.
"In this moment I don't know [anything] about my future," he told Ovacion. "It will be difficult to say no if there will be offers of Chelsea or Real Madrid.
"I will do my 100 per cent only for the club that will show strong interest in my person. In this moment there isn't nothing concrete.
The Italian club are instead holding out until the striker's release clause of €63m is met - a fee president Aurelio De Laurentiis has revealed City have refused to meet.