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The England defender has said sorry after it was widely reported he held a party at his home last week, breaking the government's rules on social distancing
"I understand that my position as a professional footballer brings the responsibility of being a role model," Walker said in a statement.
"As such, I want to apologise to my family, friends, football club, supporters and the public for letting them down."
"There are heroes out there making a vital difference to society at the moment, and I have been keen to help support and highlight their amazing sacrifices and life-saving work over the past week."
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Walker is the second high-profile Premier League player to have been caught flouting the government's guidelines after Aston Villa's Jack Grealish.
The Villa captain went to a party last weekend and was pictured next to a road in slippers, just hours after he posted a video urging fans to stay safe at home on social media.
Football is on hold due to the coronavirus outbreak and City will now look into Walker's conduct.
A club statement said: "Our staff and players have been working to support the incredible efforts of the NHS (National Health Service) and other key workers in fighting the effects of the COVID-19 coronavirus in any way we can. Kyle's actions in this matter have directly contravened these efforts.
"We are disappointed to hear the allegations, note Kyle's swift statement and apology, and will be conducting an internal disciplinary procedure in the coming days."
jw/nr