Manchester United are planning a bid of £135m to tempt Luis Suarez to Old Trafford next summer, according to Spanish media reports.
The 29-year-old striker is under contract with Barcelona until 2019 and although talks over an extension have been underway for some time, the two parties have yet to agree a suitable deal.
Don Balon claims that the uncertainty over Suarez's long-term future has alerted United manager Jose Mourinho, who is thinking about potential replacements for Zlatan Ibrahimovic up front next season.
Suarez is thought to have a release clause of €200m (£180m) but Mourinho is prepared to test cash-strapped Barca's resolve by offering a world-record transfer fee of £135m.
Manchester City are also said to be monitoring the situation, although they will avoid "hostile bids" for Suarez and only entertain making an offer if Barcelona indicate that they are willing to sell.