Gazzetta dello Sport have reported that Barcelona have submitted a £43m bid for Napoli striker Gonzalo Higuain.
Argentine striker Higuain left Madrid last summer to join Italian side Napoli and has kept up his impressive performance in the Serie A, scoring 24 goals in 44 games under the guidance of former Liverpool boss Rafael Benitez.
Spanish daily Marca reported last week that Higuain was close to agreeing personal terms with Barca, citing that new boss Luis Enrique was keen to partner the striker with international team-mate Lionel Messi in a new look side next season.
However, those claims have since been dismissed, but a report in Italian press on Friday morning now claims that Barca have made a substantial bid of £43m.
The Catalan side had indicated a move for any one of their short list of striker options, which included the likes of Sergio Aguero from Manchester City and Luis Suarez from Liverpool.
Napoli are keen to keep hold of the former Real Madrid man and have reportedly planned a new five year deal but the temptation of Barcelona could sway both the decision of Higuain and Napoli, who could use the funds to make several positive signings this summer.