Barcelona have a verbal agreement in place to sign Inigo Martinez in the summer and are pressing on with negotiations to bring in Ilkay Gundogan, sources have told ESPN.
Both moves are dependent on Barca reducing their wage bill, though, with the Catalan club expected to be in excess of their LaLiga-imposed spending limit next season.
LaLiga president Javier Tebas has said they will need to reduce more than €150 million from their outgoings, with the Spanish league preventing them from registering midfielder Gavi's new contract until their financial situation improves.
Barca, meanwhile, are moving ahead with plans to strengthen and are targeting Athletic Club defender Martinez and Manchester City midfielder Gundogan, who are both out of contract in June.
Martinez, 31, has been tracked by Barca for years and the club have stepped up their interest in recent weeks due to the fact he is available for free at the end of the season.
