Barcelona can afford to sign Marcus Rashford this month and have made the Manchester United outcast their 'priority' target, according to a report.
Rashford has not played for the Red Devils since December 12 and has subsequently missed their last nine games after revealing last month that he is ready for a 'new challenge'.
The 28-year-old is widely expected to depart Old Trafford before the winter transfer window closes on February 3 - most likely on loan - and has been linked with a number of European clubs in recent weeks.
Borussia Dortmund are said to have ramped up their interest in signing Rashford, with officials of the Bundesliga club having held discussions with Man United over a loan proposal.
AC Milan were strongly linked with a move for Rashford earlier this month, but it is now understood that the Serie A side have pulled out of the race to sign the Englishman and have shifted their focus to other targets, including Manchester City's Kyle Walker.
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Barcelona pushing to sign Rashford?
A recent report claimed that Ligue 1 outfit Monaco have emerged as the new frontrunners to sign Rashford, as they are open to paying a large portion of the attacker's wages, believed to be in excess of £300,000 per week.
That report has since been played down by journalist Fabrizio Romano, though, while Spanish news outlet Sport states that Barcelona are in fact at the front of the queue to sign Rashford, who has become their 'priority' transfer target.
The La Liga giants are known to be Rashford's preferred destination and the attacker is said to have given the green light to make the move to Catalonia this month.
Barcelona's financial troubles have been well-documented for some time, and they recently had difficulty registering both Dani Olmo and Pau Victor until the Spanish national sports council (CSD) confirmed their availability at the start of the month.
Nevertheless, The Athletic's David Ornstein claims that Barca can now afford to sign Rashford following the club's sale of VIP seating at the redeveloped Camp Nou, satisfying the requirements of La Liga's 1:1 rule.
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How else can Barca generate funds amid Rashford interest?
It is understood that cash-strapped Barcelona will also need to part ways with some first-team squad members to help balance their books and reduce their whopping £850m debts.
Girona sporting director Quique Carcel recently revealed that his club are keen to sign defender Eric Garcia from Barcelona before the January transfer window closes, with an alleged €10m (£8m) deal being discussed.
Ansu Fati, meanwhile, is facing an uncertain future at Camp Nou and the former Brighton & Hove Albion loanee is believed to have attracted interest from Tottenham Hotspur and West Ham United.
However, a switch to Serie A outfit Como is not on the cards as their manager, ex-Barca midfielder Cesc Fabregas, has ruled out the possibility of signing the Spanish winger.
Oliver Thomas
