Barcelona are gearing up to make a formal offer for Bayern Munich star Robert Lewandowski.
Following ongoing reports of an improvement of the fiscal situation at the Camp Nou, with the financial levers now activated, the club will now move into the transfer market.
Lewandowski has stated his ongoing determination to leave Bavaria this summer after growing disillusioned with life at the Allianz Arena.
Bayern previously stated their willingness to hold him to the terms of the final year of his contract, but their stance has since softened, as Sadio Mane edges closer to arriving at the club.
As per reports from Diario AS, Bayern will demand a €50m fee for the 33-year-old, despite his expiring contractual situation, to cover the Mane deal, plus extras.
The change in mood at Barcelona has revitalised their interest in the Polish international and the two clubs could open transfer talks as early as next week.