Manchester City boss Mark Hughes has insisted the club are building for future, rather than buying success through big-name signings.

The Eastlands side, who broke the British transfer record in signing Brazilian striker Robinho last year, have been linked with a £25.5 million offer for Barcelona frontman Samuel Eto'o while former Manchester United forward Carlos Tevez is also believed to be close to a move.

It has been claimed City have offered Eto'o weekly wages of at least £180,000 but manager Hughes has stressed the Mancunian club can offer the Cameroonian more than just a substantial salary.

"We're not about making moves in the transfer market just to make statements about where we are in the football world," the Welshman told the Times newspaper.

"I think people understand what we are trying to do here - build something for the future. We will do that by attracting players and maybe we give them a different challenge.

"It's not just about going to top clubs and sustaining the success those clubs have in the past. Here you get the chance to be part of something right from the beginning."

The former Wales coach added he made a similar decision in joining Chelsea from Manchester United after a long trophy drought for the Stamford Bridge side.

Though Hughes hopes to attract both Eto'o and Tevez to his burgeoning attacking options - which increased after the £17.5 million signing of Roque Santa Cruz - he confirmed he would give up on the transfers if either deal stalled.

"If we get to a point where we feel things aren't going to happen, that's the time we walk away, as we've done in the past," he continued.

"We made an offer for Eto'o and now there seems to be a situation between the player and his club. That has to be resolved by the player and the club he's at."
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