Identify what key roles you'd want to strengthen first.
My first signing would be David De Gea - £17.5m
You could do with a world class CB - Lucio might be a good option
Midfield is pretty much sorted if you use Yaya Toure as a DM you might want to invest in a quality attacking CM, someone like Paulo Henrique, Eden Hazard, Pastore etc.
you don't need to much 1st team strength when u start with City. I invested in a lot of young players, got Hazard, Areola, Babacar, Belhanda, Varane, Digne, Kevin, Souquet and Maletic. It's handy for home-grown players in the future...
CB
Chiellini
Lucio (old but amazing)
Pique
Thiago Silva
Shawcross ( turns into a beast)
Phil Jones ( next John Terry)
Kjaer ( quality, but expensive young CB, shouldn't be a problem as your City)
CM
Arturo Vidal
Yann M'vila
Javier Pastore
Samir Nasri
Marouane Fellaini
Kaka ( I heard on one of the threads that a guy got him for £8M. )
Winger ( possibility)
Eden Hazard
Alexis Sanchez
Eljero Elia
Juan Manuel Mata
Jesus Navas
Steven Jovetic
Angel Di Maria
ST
If you want to buy for this position I suggest getting 1 or 2 YOUNG strikers as you have Tevez and Dzeko , two world - class strikers.
Romelu Lukaku
Vaclav Kadlec
Khouma Babacar
Tomas Necid
Welliton ( Age 23 but owns in the premier league)
Alberto Paloschi
Neymar