Borussia Dortmund have reportedly quoted Barcelona a figure of £135m for the services of striker Ousmane Dembele.
The La Liga side are on the hunt for new attacking options following the sale of Neymar to Paris Saint-Germain, a world-record deal that has left them with around £200m to spend.
According to Sky Deutschland, Dortmund are attempting to capitalise on Barca's cash-rich position by demanding £135m for Dembele, a fee that would represent a profit of £122m on a player they signed just 12 months ago.
The 20-year-old found the net 10 times in 49 appearances in all competitions for Dortmund in his debut campaign, including six in 32 Bundesliga outings.
Barcelona are also thought to be in the final throes of completing a £108m deal for Liverpool attacker Philippe Coutinho, with suggestions that the transfer could be announced before the weekend.