Barcelona have reportedly settled on Manchester City midfielder Ilkay Gundogan as one of their top targets for the summer.
The Catalan giants are on the brink of winning the La Liga title, currently holding a 10-point lead over nearest challengers Real Madrid.
However, their financial problems have been well-documented, Barcelona already being informed that they must make £177m in cutbacks before they can sign new players for 2023-24.
Despite being linked with a wide array of high-profile players, the stance of La Liga means that free transfers are the most likely route for Barcelona.
For a number of months, it has been speculated whether Gundogan will opt to remain at Man City or choose to take on a new challenge having been at the Etihad Stadium since 2016.
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The 32-year-old remains a key figure for Pep Guardiola, the Germany international making 35 appearances in the Premier League and Champions League this campaign.
Nevertheless, with less than three months remaining on his contract, it appears more likely than not that Gundogan will move to a new club.
According to Sport, Barcelona have made it clear to Gundogan's representatives that he is a priority target for next season.
Barcelona are allegedly keen to agree terms as soon as possible in order to factor in the signing when they look to meet FFP criteria over the coming months.
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The report adds that club officials have reassured Gundogan that he will be able to be signed, despite his alleged high wage demands.
Spain's top-flight leaders are said to be exploring whether they can hand Gundogan a contract of longer than two years.
Barcelona are reportedly willing to sell all but a few of their squad in order to boost their positions, including the likes of Ansu Fati, Ferran Torres and Raphinha.
There is also a desire to agree wage cuts with the squad, although there have been wage deferrals in place due to the issues that they experienced last year.
