Manchester United are reportedly preparing to make a €55m (£47m) offer for Barcelona's Frenkie de Jong.
The Netherlands international has been strongly linked with a move away from Camp Nou, as Barcelona attempt to raise funds to improve their squad during the January transfer window.
The La Liga club's head coach Xavi has insisted that De Jong, who is believed to be of interest to Manchester City, is not for sale.
However, according to El Nacional, Man United are ready to test Barcelona's desire to keep hold of the Dutchman by making an offer of €55m (£47m) for his services.
The report claims that the Catalan outfit are determined to keep hold of the 24-year-old, but club president Joan Laporta will need to consider any offers that arrive due to their financial problems.
De Jong has again been an important player for Blaugrana during the 2021-22 campaign, making 17 appearances in all competitions, contributing one goal and two assists in the process.
New Man United interim boss Ralf Rangnick could allegedly be given as much as £100m to spend on new signings during the January transfer window.