Barcelona boss Xavi has reportedly taken a proactive approach to his transfer plans ahead of 2023-24.
The Catalan giants are on course to win their first La Liga campaign since 2018-19, their lead at the top of the standings currently at nine points.
However, elimination at the Champions League group stage and the playoff round of the Europa League have dealt the club a further financial blow.
Barcelona's issues on that front had already been well-documented, and La Liga president Javier Tebas stated earlier this month that they must raise £177m in player sales and cutbacks before they can make any signings in the summer.
Despite that development, Barcelona have continued to be linked with a wide array of different players, regardless of their status or valuation.
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Realistically, though, free agents may have to be the first port of call if Barcelona successfully generate the funds required to strengthen their squad.
As it stands, Gundogan falls into that bracket, the Germany international currently contemplating whether to take on a new challenge at the end of his contract in the summer.
Although the Germany international is due to turn 33 years of age in October, he remains a key part of Pep Guardiola's squad at the Etihad Stadium, making 37 appearances in all competitions.
According to AS, Xavi has recognised the part that Gundogan could play in his squad and has moved to make contact with one of his priority transfer targets.
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The report claims that Xavi has informed Gundogan that the club will do everything possible to solve their problems with FFP in order to facilitate his arrival.
Furthermore, it is suggested that Gundogan is willing to take a pay cut in order to secure a transfer to Barcelona at the beginning of July or later.
While Barcelona are currently well-stocked for midfield options, Sergio Busquets could leave the club on a free transfer at the end of the season.
Franck Kessie has also been frequently linked with an exit from the club, that option theoretically being deemed an attractive option due to the Ivory Coast international signing on a free transfer last summer.
