Barcelona have reportedly set their sights on Chelsea playmaker Willian and Napoli midfielder Fabian Ruiz.
While the Catalan giants require funds to secure a reunion with Neymar, that has not stopped speculation regarding other potential arrivals next summer.
According to reports in Spain, Willian remains a priority target with the Brazil international's contract expiring at the end of the season.
However, it is also claimed that the La Liga leaders are keen to sign Ruiz, despite the Spaniard only being in the second of a five-year deal in Naples.
The Serie A club are allegedly attempting to extend the 23-year-old's contract with the addition of a big release clause, although there are no signs that Ruiz is prepared to accept those terms.
Whether Napoli retain the services of Ruiz could depend on whether they qualify for next season's Champions League.
