The Premier League club, who have recently been subject to a change of ownership, are looking to strengthen their squad during the ongoing January transfer window, in an attempt to improve their chances of remaining in the division for another season.
Southampton had undergone a change of ownership within the space of a few hours on Tuesday, with the club confirming later in the day that 'Sport Republic' had completed the acquisition of a controlling stake in the football club.
Since confirmation of the takeover had arrived, it hasn't taken long for the first round of transfer rumours to emerge concerning the football club, with Sky Sports linking a promising attacking duo at Manchester City with a move south.
According to a report from Sky, Manchester City's James McAtee and Liam Delap are both attracting interest from Southampton - however, it is not specified whether Ralph Hassenhuttl's side would be interested in a permanent, or temporary deal.
City are likely to lean towards a temporary deal, with the most feasible scenario being a loan until the end of the ongoing season.
James McAtee, who only recently returned to first-team training after a period away from the squad for undisclosed reasons, is reportedly able to leave the club this month on a loan deal, if the club in question plays a 'similar' style to the Premier League champions.
Southampton are certainly held in a high regard for their development of young talents, with the likes of former Chelsea defender Tino Livramento thriving in the system implemented on the South Coast.
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