Tottenham Hotspur defender Jan Vertonghen and Barcelona left-back Junior Firpo have reportedly emerged as potential transfer targets for Roma.
While it remains unclear when the next window will open, clubs are already assessing their options given the financial impact of the coronavirus pandemic.
According to Gazzetta dello Sport, Roma could make a move for Vertonghen and Firpo, who may each leave their respective clubs later in 2020.
Vertonghen's contract at Spurs is due to expire at the end of the season, making the Belgian available on a free transfer.
Meanwhile, despite being provided with 15 outings in La Liga and the Champions League during the current campaign, Firpo could be sold by Barcelona as the Catalan giants look to raise transfer funds for new arrivals.
Roma are unlikely to make final decisions on their transfer targets until they know whether they will be competing in Europe next season.