The tabloid newspaper state that the Red’s are monitoring the situation following reports linking Gundgoan with a move away from the club.
However, the Spanish sport claim that Gundogan has a preference to join Man City as he wants to work alongside Guardiola next season.
Gundogan’s current contract with Borussia Dortmund expires in June next year. The 25-year-old came close to leaving the Bundesliga giants last summer but instead signed a one-year extension.
The Germany international has six assists and three goals in 32 appearances for Dortmund this season.
Gundogan career began at Nuremberg before moving to Dortmund for £4m in 2011. The 25-year-old could team up with his fellow international Emre Can at Anfield if he decides to join in the summer.
Liverpool are currently in eight place with 41 points in 27 games and take on Crystal Palace this weekend.