Barcelona have reportedly scouted Tottenham Hotspur midfielder Gareth Bale seven times this season.
The Spanish giants could make a £40m offer for the Welshman at the end of the current campaign, according to The Mirror.
Spurs chairman Daniel Levy has already insisted that the 22-year-old is not for sale.
If the Premier League club maintain this stance, Barca could make a player-plus-cash offer for Bale.