Atletico Madrid will be reportedly unable to complete a deal for Paris Saint-Germain striker Edinson Cavani in the January transfer window due to financial restrictions.
The La Liga club has identified Cavani as a potential transfer target in January following their struggles in front of goal under Diego Simeone this term.
With Alvaro Morata the club's only fit striker, Atletico are sixth in La Liga and have scored just 16 goals from 16 games.
According to Mundo Deportivo, Cavani is likely to be way beyond the club's budget, with the Uruguay international valued at £12m.
Moreover, Atletico would have to accommodate the player's wages of £15m a year along with any transfer fee in January.
Cavani, whose contract expires at the end of this season, has only made eight appearances since August amid a series of injury problems.