The bid, reported by Globo Esporte, sits within the valuation range Palmeiras have set for the player, with the Brazilian club understood to be seeking between £13 million and £22 million. City's structured approach signals a move from quiet monitoring to concrete intent, and the presence of a formal offer from a group of that size typically accelerates negotiations.
Heittor Vinicius has been developing ahead of his age group at Palmeiras since joining the club's academy in 2018 at the age of ten. He has scored five goals in eight appearances for their under-20 side so far in 2026 and has been a consistent presence in Brazil's youth international setup. A central striker who combines physical strength, pace and finishing ability, he only turned 18 in September.
West Ham United had previously been tracking the player, but City have now moved with greater urgency. The plan to loan him to Girona rather than bring him directly to the Etihad follows the same model used with other City Football Group acquisitions, allowing young players to develop within a familiar system before being assessed for the senior squad.
City's relationship with Palmeiras has proved productive. Gabriel Jesus was purchased from the club in 2016, Vítor Reis arrived last year, and 16-year-old Eduardo Conceição has separately emerged as a longer-term target. Palmeiras have become one of the most reliable suppliers of young talent to European clubs, and their academy is now monitored as closely as the first team by many elite sides.
Heittor has yet to make his professional debut for Palmeiras' first team.