Mancini will shortly face an end-of-season review to determine whether he is the man to take the Blues forward.
And De Boer, the 42-year-old Ajax coach, will be targeted by the Blues chief executive Ferran Soriano and sporting director Txiki Begiristain, if they decide Mancini should quit.
De Boer is looking to lead Ajax to a hat-trick of Dutch titles since taking over at the club he graced as a player in 2010. But he is frustrated that the Amsterdam giants have become a selling club, to the tune of £70million in recent times.
Luis Suarez, Jan Vertonghen, Gregory van der Wiel, Thomas Vermaelen and Vurnon Anita have departed, and Christian Eriksen is set to leave this summer. Ajax have said that they want to tie De Boer to a new long-term contract, but the Dutchman has been frustrated by the lack of developments in that area.
Borrowed time? Mancini will have his position reviewed at the end of the season
Soriano and Begiristain have not been convinced by Mancini. City’s defence of the Premier League title has been poor and they finished behind Real Madrid, Borussia Dortmund and Ajax in their Champions League group, with the Dutch club winning 3-1 in Amsterdam and drawing 2-2 at the Etihad.
But Mancini’s fate will depend on whether he can work with the two Spaniards after they were brought in to develop City in the same way that they made Barcelona the best club in Europe.
De Boer comes from the same footballing school as Johan Cruyff, who modelled the Barca style taken up so brilliantly by Pep Guardiola.
City were expected to look for a big name if they decided to replace Mancini, who has alienated the hierarchy at the club with constant claims that he had little influence on transfer business last summer.
De Boer, who spent four years as a player at Barca, is a multi-millionaire, so money will not be his main motivation when he decides his future. He wants a project that will enable him to challenge for the top honours in Europe.
If Mancini departs the Etihad, De Boer would be the perfect fit.
Source: Sunday Mirror