The Sun is reporting that defender Richards has been valued at £5 million by City whilst Bruce has been quoted £8 million for midifelder Johnson.
Following the success of English under 21 midfielder, Lee Cattermole, the Latics boss is hoping to tempt the young pair to the JJB Stadium.
A £5 million bid for Stephen Hunt of Reading is also likely and former Necaxa striker Hugo Rodallega is expected to be with the club this weekend after his £4.5 million move.
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