According to Daily Mail, Sky Blues' new chief is in in the market for a shot-stopper and Zoet has emerged as a strong contender for the English side.
The 25-year-old Dutch international had an impressive 2015/2016 season with PSV, as he helped lead his team to their second successive league title.
His 13 clean sheets awarded him with a place in the Eredivisie team of the year, and the footballer was also named in Opta's Champions League team.
Zoet is understood to be worth for as little as £7million, as many clubs have him on the radar. However, Guardiola is keen on signing the keeper before any other team secures a deal with the former RKC Waalwijk player.