Barcelona are working hard to forget about the Neymar saga and move forward by spending the €222 million they received for the Brazilian in the right manner. It appears the three main targets are obvious. Real Sociedad's central defender Iñigo Martinez, Borussia Dortmund's wide forward Ousmane Dembelé and Liverpool's Philippe Coutinho. Coutinho is proving to be the most difficult as Liverpool are proving very difficult negotiators, according to reports.
Given the need for a top level talent to improve Barcelona ahead of the new season, Gazzetta dello Sport believe Paulo Dybala remains a target for the team and could be willing to sacrifice Andre Gomes and Rafinha in any potential deal.
The Italian newspaper report that the Spanish side have already contacted Serie A's reigning champions to make sense of any potential deal. Gomes and Rafinha are seen as good sweeteners in the deal as they are both young with room for improvement and would improve the squad overall even though Dybala's potential departure would leave a lack of quality in his position.
Even with the Portuguese and Brazilian thrown in, the fee would still cost Barcelona close to €140 million and this will prove problematic for the club. Every football executive knows Barcelona have a lot of money and a need to invest so nothing will come cheap for them this summer.