The Champions League runners-up have lost David Villa and Diego Costa already this summer and to fill the boots of this duo, a very good striker will have to join the club.
They have picked out former Sevilla and Spanish international Alvaro Negredo to join the club but as of this moment, their offer of 20 million euros may not be enough to tempt the EPL winners into selling with the Sky Blues looking for a fee closer to 30 million euros despite already boasting the likes of Aguero and Dzeko in the same position.
But if this is the case, then they have an alternative in Mandzukic who would be seemingly much easier to purchase since he already declared his departure from the Baverians would happen this summer.
It is believed that Altetico has worked the German club down to 18 million euros from an initial 25 million euro asking price which the likes of Arsenal and Juventus have refused to pay thus far.
And Mandzukic would have no trouble in replacing most of the goals which Atletico have lost with the 28 year-old scoring 26 goals in all competitions last season in a formation which was not really set up to operate around himself.