Oscar is challenged by Manchester United's Michael Carrick at Stamford Bridge.
Oscar is challenged by Manchester United's Michael Carrick at Stamford Bridge. Reuters

After a season that has been considered one of their worst in recent memory Barcelona are already working behind the scenes to rebuild their squad ahead of next season and have made Chelsea midfielder Oscar a priority target, reports suggest.

Barca's wonderful era of dominance built on the axis of Xavi Hernandez and Andres Iniesta is finally fading, and their focus is now on the young Brazilian who is widely considered one of world football's emerging stars.

The 22-year-old is the second Chelsea player to be linked with the Catalans in recent weeks after reports suggested the reigning La Liga champions will revive their interest in David Luiz as a potential replacement for Carles Puyol, who is leaving the Camp Nou this summer.

However there is yet to be an indication of how much the Catalan giants would be willing to invest in the Chelsea duo.

According to The Telegraph, Paris Saint-Germain are considering a £41.5m offer for the youngster who has become an integral member of Chelsea's attack alongside Eden Hazard since his arrival. Monaco are also reportedly interested but a considerable fee would be needed to even tempt Chelsea into considering his sale, having joined from Internacional de Porto Alegre for £25m just two years ago.

The Brazil international has enjoyed another excellent campaign at Stamford Bridge and his exploits have not gone unnoticed by Barca coach Tata Martino, who will request the club move forward with an official bid this summer.

However, Barcelona's approach is likely to be dismissed by Blues boss Jose Mourinho, who has made Oscar his preferred choice through the centre of the attack having sacrificed Juan Mata this season in order to accommodate him.

This season, Oscar has played 37 official matches with Chelsea, scoring nine goals and providing seven assists, while David Luiz has played 26 games, contributing two assists.