Barcelona have reportedly decided that they are not prepared to entertain the sale of midfielder Ivan Rakitic.

Paris Saint-Germain have been heavily linked with a move for the Croatia international, and it has been claimed that the French giants were readying an opening offer in the region of £81m.

However, according to the London Evening Standard, no deal will be reached between the clubs for a number of reasons, including Rakitic's release clause being set at £107m.

PSG are also unable to breach any regulations associated with FFP, while Barca hold an interest in PSG's Adrien Rabiot and could potentially replace Rakitic for a lower fee.

Rabiot has less than a year remaining on his contract, and PSG appear ready to keep the Frenchman for another season rather than spend a big transfer fee on Rakitic.