As soon as Pep Guardiola signed his new contract in November, he turned attention to rebuilding his Manchester City squad.

He hadn't spoken about it before, yet a key part of his motivation for signing up for another two years was leaving City in a stronger position than it is currently in. That means phasing out some key players of Guardiola's reign and introducing the next generation who will determine how City fare after he is gone.

Ultimately, he is working to define his legacy at the Etihad. His trophies speak for themselves, now he is invested in ensuring City continue winning after he is gone, and the planning starts now.

READ MORE: Eintracht Frankfurt give Man City clear transfer green light to sign Omar Marmoush

READ MORE: Pep Guardiola is about to get what he wants most this January

City have money to spend this month. They recorded another £70m total profit in their annual report recently, and made £124m profit solely on transfer dealings in the summer.

Of that £124m, they could spend it all in January on three players that have dominated the early window rumour mill.

There is interest in Omar Marmoush, who is rated at around £50m and Frankfurt are open to selling, while Lens have admitted that Abdukodir Khusanov is set to leave this month as City could fast-track their plans to buy him in the summer for around £20m.

Just like any Marmoush deal would be difficult as Frankfurt will be reluctant to sell in January, another £50m move for someone like Ederson of Atalanta could strengthen the defensive midfield options but comes with difficulties around taking a key player from a well-placed club looking to qualify for the Champions League next season.

If City could sign those three players, though - or equivalent targets - it would set them up well for a summer that will carry even more unpredictability.

With City potentially in Club World Cup action until mid-July, they will not have a pre-season and are already concerned at starting the Premier League season undercooked. The Club World Cup will take priority in the early summer window, too, as Hugo Viana takes over from Txiki Begiristain full-time as Sporting Director.

It will be a market where City are set to operate in unprecedented circumstances, so getting a prolific forward and cover for Rodri could be a massive help in the summer to essentially buy time for those signings to be ready for the Club World Cup and 2025/26 season.

With key positions locked in, the summer can be spent ensuring the futures of key players like Kevin De Bruyne, Ilkay Gundogan and John Stones are properly dealt with, plus a number of others who are closer to the ends of their City careers than the start of it (to borrow a Guardiola phrase).

January brings no guarantees of signings for City - yet any players who can come in, especially in key positions - can give the Blues more breathing room in a summer that promises to be a crucial one in the wider context of Guardiola's long-term rebuild.