The Argentina international was one the best performers in the City side last season but will be fighting for his place under new boss Manuel Pellegrini now England defender Micah Richards is back fit.
The 28 year old has claimed he is a big admirer of Serie A and a spell in Italy would mean he has competed in Spain, England and Italy at the highest level.
City are keen to keep their vice-captain but may be open to a big money offer should it come in.
“Serie A is a major championship in which I’d like to play one day,” Zabaleta told Sportitalia:
“Which team do I like? Juventus, Inter and AC Milan are important clubs but I think Fiorentina are a very interesting team.
“I don’t know why but I have always liked Fiorentina since (Gabriel) Batistuta played there.”
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