Barcelona will reportedly use the money gained from Neymar's sale to Paris Saint-Germain to help push through a double swoop for Eden Hazard and Philippe Coutinho.
The Catalan club are expected to lose Neymar in the coming days after PSG agreed to trigger the superstar forward's mammoth £196m release clause.
Liverpool ace Coutinho is widely considered to be Barca's top choice to replace his Brazilian compatriot at Camp Nou, but The Sun suggests that former Real Madrid target Hazard is also on their radar, despite Chelsea's reluctance to sell at any price.
Barcelona are said to have already asked a third party to sound out Hazard over a summer transfer, valuing him at around £100m, while Coutinho could set them back a similar amount.
Hazard played a direct part in 21 Premier League goals last season - one more than Coutinho, who scored 13 and set up seven.