Barcelona may reportedly move for Chelsea forward Romelu Lukaku if they fail to get a deal over the line for Robert Lewandowski.
For a number of weeks, speculation has persisted that the Poland international is eager to wrap up a switch to Camp Nou before the start of 2022-23.
The legendary frontman, who has just a year remaining on his contract, has stated on more than one occasion that he wants to depart the Allianz Arena after an eight-year stint.
However, negotiations are expected to be complicated, partly due to Barcelona allegedly not being in a position to register the free transfers of Andreas Christensen and Franck Kessie.
Furthermore, Bayern officials have insisted that they will not part ways with Lewandowski unless they receive a suitable fee and are able to find a like-for-like replacement.
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According to reports in Spain, Barcelona have pushed ahead with a formal proposal, the Catalan giants offering €32m (£27.4m) for the 33-year-old.
As it stands, Bayern are unlikely to accept those terms, although it at least represents a starting point for discussions which will not be straightforward.
The same outlet claims that Lukaku could enter the equation if Bayern insist on playing hardball over a player who they are risking losing on a free transfer in 12 months time.
Having scored just 15 times during his first campaign back at Stamford Bridge, Lukaku is open to departing Chelsea over the coming months, his preference currently former club Inter Milan.
However, Inter are yet to come up with a scenario where any return to San Siro would benefit Chelsea, putting the Premier League giants where they may prefer to find another buyer elsewhere.
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On Thursday, a report emerged where the Blues may look to strike a deal with Bayern, the theory being that the 29-year-old would act as a direct replacement for Lewandowski.
According to reports in Spain, however, Barcelona also view the Belgium international as an alternative to Lewandowski, throwing up the possibility of some interesting conversations being held with all the relevant parties.
In a perfect world, Chelsea would like to recoup in the region of £80m for the sale of Lukaku, but they will allegedly be open to a loan agreement which comes with an obligation to buy next summer.
Lukaku has reportedly insisted that he is prepared to take a pay cut to re-join Inter, although it remains unclear whether he would be willing to act similarly to sign for either Bayern or Barcelona.
