Atletico Madrid must agree a financial package with Paris Saint-Germain before signing striker Edinson Cavani, report Marca.
The Spanish outlet is one of multiple media sources saying there is a personal agreement between the player and Atleti, but PSG are yet to give their blessing and may indeed block a January transfer.
A report from Italian transfer guru Gianluca Di Marzio claims a personal agreement has already been reached between Atleti and the striker.
However, the respective club’s now must work out a deal – Atleti must sell before buying and may even be forced to wait until the summer, when the Uruguayan becomes a free agent.
A recent report in El Mundo Deportivo cited French claims that the player would command a €14m transfer fee and is currently on €18m in wages, making a January switch to Madrid ‘almost impossible’.
Atleti are said to be operating on virtually 100% of their La Liga salary cap and would not be able to clear the funds needed for the Uruguayan in winter.
It follows a report earlier this month in Diario AS which claims Cavani looks set to leave the French capital and indeed is out of contract in six months time.
Back in May, El Mundo Deportivo cited a report on Spanish radio station Cadena Ser that the Uruguayan will arrive at Los Rojiblancos, but only in the event of Diego Costa leaving the club over the summer – a move which never happened.
However, Costa has been sidelined with an injury until February, leaving Atleti short up front and also short on goals this season.
Cavani's agent and half-brother Walter Guglielmone is said to have already held talks with the Spanish club although a move in January may prove tricky.
The club are at their salary cap and would need to offload players in order to sign anyone, with Santiago Arias and Sime Vrsaljko two players who may be let go.
Cavani’s contract in the French capital expires next summer and he has scored 195 goals across his spell in the capital of France, where he is now in his seventh season.
The marksman has been with the Paris-based club since 2013 when he joined them from Napoli for a reported fee of €64m.
It has been claimed that he has rejected a move to MLS club Inter Miami in favour of remaining in European football.
Atleti have also been linked to other strikers including Chelsea striker Olivier Giroud and Timo Werner of RB Leipzig.