Barcelona have reportedly identified Arsenal right-back Hector Bellerin, Paris Saint Germain midfielder Marco Verratti and Borussia Dortmund winger Ousmane Dembele as the top three priorities to bolster Ernesto Valverde's new side ahead of the 2017-2018 campaign.
However, AS suggests that luring all of them to the Nou Camp won't be easy as it will involve a spending spree worth up to €150m (£130.7m, $169m).
The Catalans side already broke the bank during the last summer transfer window after spending €122.75m – which could reach €175.5m with add-ons – to make six new additions in Paco Alcacer, Andre Gomes, Samuel Umtiti, Lucas Digne, Jasper Cillesen and Denis Suarez.
Yet, only Umtiti has justified his price tag during the disappointing 2016-2017 season and Valverde is thus ready to overshadow a new overhaul to adapt the squad to his demands.
In this sense, both Valverde and Barcelona technical secretary Robert Fernandez seem to agree that the three priorities of the club will be to sign a right-back, a creative midfielder and a pacy winger.
AS has now identified the names and the potential cost of the three favorites to fill that roles.
Bellerin - €40m
Barcelona interest in the Arsenal right-back is not new. The Spaniard was already linked with a return to the Nou Camp last summer when they lost Dani Alves to Juventus.
AS claims that Arsenal are not willing to negotiate his exit but an offer worth around €40m could change the situation.
Nelson Semedo, from Benfica, would be the back-up plan but the Portuguese giants are also demanding a stunning €50m fee for their full-back.
Verratti – €80m
Barcelona are expected to make a marquee addition to sign a world class midfielder who could become the long-term replacement for 33-year-old Iniesta. Verratti is said to be their top target but AS suggests that convincing PSG will be tough.
Dembele - €30m
Valverde wants to have an attacker who can play wide and unbalance defences. The original idea of Barcelona was to bring bring back Gerard Deulofeu from Everton by activating a €12m buy-back clause.
However, Dembele has emerged as the new Nº1 priority amid suggestions that Deulofeu doesn't want to return to the Nou Camp to be a mere back-up for Lionel Messi, Neymar and Luis Suarez.
Dembele turned down a move to Barcelona last summer to join Dortmund. However, AS suggests that he could leave the Budelisga for around €30m this summer following the departure of manager Thomas Tuchel.
Meanwhile, previous reports claimed that the club were also after a centre-back to replace Jeremy Mathieu. However, earlier this week Mundo Deportivo suggested that Valverde could finally promote Marlon Santos from the second team to cover that role.