Manchester City manager Roberto Mancini believes Gareth Bale would be the most in-demand player around if Tottenham put him up for sale this summer.
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Bale, 21, is said to have attracted interest from the likes of Real Madrid, AC Milan, Inter Milan and Juventus since establishing himself in a more advanced position on the left flank for Spurs.
Despite persistent rumours over the player's future, Harry Redknapp has repeatedly rejected any suggestion Spurs would be tempted to cash in, but Mancini believes they could generate huge funds from the sale.
"Last year Bale had already proved his value but his career had not yet taken off," he told Tuttosport. "Now you would need a lot of money [to sign him]. He is a very expensive player.
"Certainly, Juve with Bale would gain a lot. Moreover, what is certain is that if Tottenham decides to put him on the market, Bale would be the strongest target in the summer.
"Perhaps he is the only player who is not a striker that can make a difference. Without him, Tottenham loses 50% of their potential."
In response, Tottenham manager Harry Redknapp said the club have no intention of letting Bale leave.
"Well I don't know why Roberto would talk about Gareth really," he told Sky Sports News. "It's great to have him here and long may he stay at Tottenham.
"I don't see any way that he's going to be looking to move. He doesn't want to move and we don't want to sell him. If you're building a football club you don't sell young players like Gareth Bale. So he's here to stay hopefully."
Mancini added that Manchester City will ''never'' make a move to sign Juventus goalkeeper Gianluigi Buffon.
The Italy international was a City target last year, but Mancini believes his team has the goalkeeper position covered by the talented Joe Hart.
''The way I see it is that Buffon remains one of the best goalkeepers in the world,'' he added. ''But we have decided for some time to point on Hart, who is a young player with enormous potential.
''We believe so much in him to the point of having sacrificed a great No. 1 like (Shay) Given. Hence, I can categorically say that we will never make any offers for Buffon.''