Barcelona would reportedly be willing to sell Frenkie de Jong for €60m (£51m) this summer.
The 25-year-old has been a key player for the Catalan giants during the 2021-22 campaign, making 45 appearances in all competitions, contributing four goals and five assists in the process.
The Netherlands international's future has been the subject of much speculation in recent weeks, though, and it has been suggested that incoming Manchester United head coach Erik ten Hag is desperate for the Red Devils to sign the midfielder during this summer's transfer window.
According to Spanish journalist Gerard Romero, a deal to take De Jong to Man United is '95% done', with Ten Hag wanting a reunion with the player that he managed at Ajax.
A figure of €80m (£69m) has been mentioned as a possible transfer fee, but according to Goal, Barcelona would find it impossible to turn down an offer in the region of €60m (£51m).
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The Catalan outfit signed De Jong from Ajax in July 2019, and he has been a key player for the club since his arrival, making 138 appearances in all competitions, contributing 13 goals and 17 assists in the process.
The former Ajax youngster still has more than four years left to run on his contract at Camp Nou but is allegedly viewed by his club as a player capable of raising a high transfer fee this summer.
Barcelona have ongoing financial problems, meaning that they will need to make at least one big sale in the upcoming market in order to boost their squad, with head coach Xavi said to be keen to land eight new players ahead of the 2022-23 campaign.
Man United would allegedly have to submit an offer in excess of €50m (£43m) to bring Barcelona to the negotiating table, while the La Liga side would not turn down a bid of €60m (£51m).
Barcelona's off-the-field issues mean that the club would reportedly listen to any offers that arrive for 80% of their squad during the upcoming market.
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Man United will be signing at least one new central midfielder this summer, as both Nemanja Matic and Paul Pogba are set to leave the club in search of pastures new.
Fred and Scott McTominay are likely to remain at Old Trafford, while Donny van de Beek could be given the chance to kickstart his Man United career under his former Ajax boss Ten Hag.
Midfield is viewed as a priority position for the 20-time English champions, though, and De Jong has seemingly been identified as a leading target.
Man United will not be able to offer Champions League football to the midfielder next season, though, with the club currently battling West Ham United for sixth spot in the Premier League table, which would secure a position in next season's Europa League.
Manchester City and Bayern Munich - two clubs that will be in the Champions League next season - are also believed to be keeping a close eye on the developments surrounding De Jong.