The Nigeria international had a transfer request turned down by West Brom last weekend, and criticised the club's attitude towards him during a vociferous outburst on Twitter.
QPR had a £2m (Dh11.6m) bid rejected for the player at the weekend, and have now had a second offer for the 31-year-ol Nigeria international rejected.
Roberto Mancini, the Manchester City manager, has consistently said his fellow Italian is not for sale throughout this month's transfer window but that has not quashed rumours linking him with a switch to the San Siro.
Milan have made their liking for the 22-year-old clear but have previously baulked at City's reported £28million valuation.
Now fresh reports have emerged claiming negotiations between the clubs have begun but City's public message on the matter has not changed.
First-team coach David Platt said: "I saw that speculation yesterday but I've not heard anything.
"As far as we are concerned I think he is still a Manchester City player. I don't think there is anything is going to happen."
The future of the Ivory Coast forward, currently on international duty at the African Cup of Nations, has been the subject of much speculation since his move to Shanghai Shenhua last year.
But Galatasaray are ready to bolster their side, following the signing of Wesley Sneijder last week, with a move for the 34-year-old on an 18-month deal.
A spokesperson for his Sports PR Company confirmed: "They have made a formal bid for him."
It is understood a deal could be concluded as early as this evening for the 34-year-old, amid reports he has agreed an 18-month contract.