Barcelona have Atletico Madrid forward Julian Alvarez listed as a top priroity despite interest from Arsenal, the latest report has claimed.
The Gunners advanced into the quarter-finals of the Champions League on Tuesday after beating Bayer Leverkusen 2-0 in the second leg to win 3-1 on aggregate, and they will face Sporting Lisbon for a place in the final four.
Mikel Arteta's side are also leading the way in the Premier League, and they could claim their first trophy in six years if they beat Manchester City in the EFL Cup final on the weekend.
Despite the considerable success Arsenal are enjoying this season, the club have still been linked with reinforcements in the summer, including Atletico Madrid striker Julian Alvarez.
However, Spanish outlet Cadena SER have claimed that the forward is a top priority for Barca, adding that the Catalan club believe a deal will not cost more than €100m (£86.21m) as they intend to offer a player alongside a cash bid.
Do Arsenal need Julian Alvarez in the summer transfer window?
One of the reasons Arsenal have been linked to Alvarez has been the struggles of striker Viktor Gyokeres, who has failed to score in 21 of his 29 Premier League games.
The Swede has often been unable to influence play, whereas Alvarez is far more comfortable with the ball, with his 36.3 touches per 90 in La Liga far more than Gyokeres's 18.6 in England's top flight.
Alvarez has already played for Manchester City, so he should be able to adapt to life in the Premier League quickly, though he arguably does his best work when operating next to a more imposing figure up front.
Arteta's side need someone capable of dominating the penalty area, and perhaps the Atletico Madrid man should not be seen as a priority transfer in the summer.
Could Kai Havertz be the answer to Mikel Arteta's problems?
Kai Havertz has shown that he can be an effective outlet for the Gunners, with his ability to retain possession while battling opposition centre-backs often helping wingers such as Bukayo Saka and Gabriel Martinelli.
The German has struggled all season with fitness issues following a serious knee injury, and he has not yet been able to start consistently.
If the 26-year-old can put his fitness issues behind him and build rhythm, there is a strong argument that he should be used as Arsenal's main striker next season.