Manchester United are launching a bid for Barcelona pair Ronald Araujo and Frenkie de Jong.
El Pais says United want both players and see an opportunity knowing Barca need to ease Financial Fair Play (FFP) concerns with LaLiga.
Barca midfielder De Jong admitted only Saturday that he resisted an offer from United last summer and declared his commitment to the Nou Camp.
Defender Araujo, meanwhile, also attracted enquiries from United last year before he signed a new deal with Barca. However, the contract has not yet been registered due to FFP issues.
Like De Jong, Araujo's priority is to remain with the Catalans.