It is no top secret that Barcelona find themselves in a difficult position financially heading into the summer transfer window.
The Blaugrana had no margin to sign players in January and have been warned by La Liga president Javier Tebas that the situation could repeat in the summer if their wage budget is not lowered.
So, the current league leaders will have to go about their planning for the summer very carefully so as to not overstretch themselves and then struggle with the registration of players.
And Javi Miguel of AS has come up with a detailed report that outlines the plans Barcelona are formulating for the upcoming transfer window.
As per the report, the Catalan heavyweights plan to spend heavily on strengthening just two key positions in the squad – a new centre-forward and a right-back. The remaining areas will only be strengthened with free transfer signings.
Targets for several positions have already been identified and work is being done to close the deals.
Vitor Roque is the top target for the No. 9 role, and talks have already begun with Athletico Paranaense over a possible deal in the summer.
Meanwhile, Barcelona continue to prioritise a move for Juan Foyth to strengthen the right-back slot despite links to the likes of Joao Cancelo, Diogo Dalot and Benjamin Pavard. Villarreal’s €54 million valuation is a problem, but there is hope that it can be lowered by offering players in exchange.
As for the free transfer targets, significant progress has already been made on two fronts if reports are to be believed.
Indeed, it has been claimed that Barcelona are very close to reaching an agreement with Athletic Club defender Inigo Martinez over a Bosman move.
Meanwhile, Ilkay Gundogan also looks very likely to arrive from Manchester City in a free transfer, with Xavi already speaking to the German.