The transfer rumors surrounding four-time FIFA ballon d'Or winner Lionel Messi are heating up again. This time, it's Manchester City that are plotting a £165 million bid for the services of the Argentine according to Spanish outfit El Confidencial.

If the reported rumors are true, Manchester City will have done something no other club in football has ever done. First, the Citizens would have done the unfathomable and agree to pay the release fee clause included in Messi's contract. Second, they would be the first club to ever purchase a four-time FIFA ballon d'Or winner at the peak of his powers.

Even the last two players to set the record for a transfer fee—Gareth Bale and Cristiano Ronaldo—moved to Real Madrid early in their development.

Surely, Barcelona couldn't sell the club's all-time leading goal scorer and most transcendent player of our generation at this stage of his career.

Could they?

Amidst all this specualtion, Football España is reporting Barcelona president Josep Maria Bartomeu insists the club will never sell Lionel Messi and added that the club intends to soon renew his contract. "We cannot say when it'll happen. In these things we try to be as sensitive as possible," said Bartomeu. "What I can say is that he is the best player in the world and we want him to be the best paid.," he added.

"Messi is the best and we want him to be happy. As a player, he was almost born in Barcelona and he wants to remain here. If everyone is satisfied we will have Messi for many years."

"He's not for sale."

Whether he's the best player of our generation or not, is he worth £165 million?

Is any soccer player worth that much? Tell us @SportsWN