A number of players have been touted as possible targets such as David Alaba, Dayot Upamecano and Kalidou Koulibaly.
The Napoli defender will come at a big price with his valuation set at a reported £70million, while Upamecano’s release clause isn’t active until next summer.
Alaba presents an interesting option due to his versatility as well as his contract expiring at the end of the season.
But there could be a different option available much more suited to playing centre-back throughout his career.
According to Spanish newspaper Sport, Barcelona have made Samuel Umtiti available to leave in the New Year with the club needing to sell in order to sign their top targets.
The 27-year-old has fallen down the pecking order at Barcelona having suffered a number of injuries over the last two seasons.