All eyes are on Barcelona to make their next move in the transfer market after receiving €222m in the sale of Neymar. With Paris Saint-Germain the beneficiaries of Neymar's exit, Barcelona need to spend big in order to replace the Brazilian international.
Philippe Coutinho and Ousmane Dembélé have been shortlisted by Barcelona; however, Paulo Dybala is believed to be the number one target in Catalonia.
It is understood that Barça are keen to link Dybala up with his compatriot Lionel Messi next season, with the club prepared to offer €120m for the forward, according to Football Italia reports.
One of Barcelona's midfielders could also be used in a deal to bring Dybala to the Camp Nou, with the duo of André Gomes and Rafinha all deemed expendable to the hierarchy in Catalonia.
Juventus are standing firm on Dybala, with the Argentine forward only moving to Turin in 2015. The 23-year-old has gone on to play 94 times for the Bianconeri, scoring 42 goals and registering 18 assists over the last two years.
Should Barcelona fail to sign Dybala this summer, it is likely they will turn their attentions back to Liverpool star Coutinho.
The Brazilian was linked with a move to Catalonia well before Neymar's world record transfer to PSG, with Coutinho expected to cost Barcelona significantly less than the reported €120m that Barcelona are prepared to pay for Dybala.