The Citizens are believed to be on the lookout for a new left-back this summer, with one report claiming that they are planning to table a £30m offer for the 23-year-old.
Cucurella has excelled for Brighton this campaign and his impressive form has been recognised after he was named the club's Player of the Season earlier this month.
The Spaniard only joined the Seagulls last summer from Getafe for around £15.4m but admits that he would be tempted by a potential switch to the Etihad Stadium.
When questioned by journalist Gerard Romero on rumours linking him with Man City, Cucurella said: "If the opportunity arises, you have to take advantage of it. There are teams that you can't say no to."
Cucurella, who has also been linked with both Chelsea and Tottenham Hotspur, made 39 appearances across all competitions for Graham Potter's side in 2021-22, and he is under contract at the Amex Stadium until June 2026.