AC Milan are leading the chase for Kyle Walker, sources have told ESPN, after he told Manchester City he wants to leave the club.

Walker was left out of the squad for the 8-0 FA Cup victory over Salford City on Saturday after informing director of football Txiki Begiristain that he wants to move abroad in the January window.

The 34-year-old was close to joining Bayern Munich in 2023. He is under contract at the Etihad Stadium until 2026 but a source has told ESPN that Milan are open to offering Walker a deal until 2027.

"I said to him now it's a question of the market," Guardiola said.

"He is an incredible player with his incredible physicality, when he is focused he is unstoppable as a right-back, He's a top class player, if he is fit he can play one, two, three, four more years as a professional.

"I never see a player with these physical conditions in my career, and of course I never, never, never have a desire for one player, but he has to have agreement with the club and I'm sorry, I was never involved with all the players."

Guardiola revealed the uncertainty around Walker's future meant he was left out of the squad to face Salford. City face Brentford in the Premier League on Tuesday and Guardiola says Walker could miss out again.

"I don't know, it depends on how we are going to train, I don't know," Guardiola said.

"I think I was clear all the time, if he wants to explore, the club is going to explore, and he has to decide, not me. It's not my decision.

"The situation is different now but the transfer window will finish when it finishes and I don't know what's going to happen."