Barcelona have allegedly opened discussions with Paris Saint-Germain forward Neymar and Inter Milan striker Lautaro Martinez.
Despite suggestions that the Catalan giants must sell players before they make any significant additions, Neymar and Martinez continue to be linked with a switch to Camp Nou later in 2020.
According to Sport, club officials have already began talks regarding those respective deals, aware that negotiations are likely to be complex.
Neymar, who left Barcelona in 2017, has just over two years remaining on his PSG contract and is likely to cost slightly under the £200m which the French club shelled out three years.
Meanwhile, Martinez is said to have a £98m release clause in his Inter deal, a fee that Barca may look to lower with the offer of one of their fringe players.