Barcelona are reportedly giving consideration to future bids for as many as five different Manchester City players.
The Catalan giants have enjoyed a terrific campaign in La Liga, opening up a commanding lead over Real Madrid having found a way to make high-profile additions last summer.
Barcelona took out economic levers, selling percentages of future television revenue and Barcelona Studios, but they have already been informed that they will be restricted in the next transfer window unless they fulfil certain criteria.
La Liga president Javier Tebas stated earlier this week that Barcelona must make £177m of player sales or financial cutbacks before they can add to their squad.
As it stands, it is unclear whether Barcelona will re-negotiate numerous contracts with their squad or aim to make a number of sales.
Nevertheless, according to journalist Gerard Romero, Ilkay Gundogan is a player who is very much on Barcelona's radar due to his potential free-agent status.
The player's agent is already said to have discussions with club officials regarding a potential deal for the Germany international.
The 32-year-old remains a key player under Pep Guardiola, making 29 starts in all competitions this season, but it has been suggested that he is open to a new challenge.
A report by The Mirror claims that another four players are on Barcelona's radar, including Bernardo Silva who they have enquired about over the past year.
Although the Portuguese playmaker has a contract at the Etihad Stadium until 2025, he is known to prefer to take on a different phase of his career in the foreseeable future.
Aymeric Laporte, Rodri and Julian Alvarez also allegedly feature on Barcelona's wishlist, some of those players being deemed more available than others.
Laporte is currently not regarded as a first-choice member of Guardiola's squad and could be allowed to depart the Premier League giants for the right price.
However, Rodri is deemed to be an indispensable member of the team and Julian Alvarez holds a long-term contract having only recently signed from River Plate.
