Italian champions Juventus have reportedly set aside £40m in transfer funds for the upcoming winter window.
The Old Lady have made an indifferent start to the 2015-16 season, but they are now just six points off the Serie A leaders Inter Milan.
According to Tuttosport, Juventus have money to spend in January and have a list of targets in mind, which includes Borussia Dortmund's Ilkay Gundogan.
The German international has played a key role in Dortmund's strong start to the season, but he will be out of contract in 2017 and it is understood that the 25-year-old is currently refusing to sign a new deal.
Juventus are currently the form team in Serie A having won each of their last five matches in Italy's top league.
