Atletico Madrid are considering a deal for Celta Vigo striker Maxi Gomez but will need to offload players first, according to Marca.
The Uruguayan striker is said to have a release clause of €50m at Balaidos but it would be the overall cost, including wages, that means Atleti must sell before they can buy.
Diego Costa is set for a lengthy absence from action following foot surgery and has only scored one La Liga goal since February while summer signing Nikola Kalinic is not seen as a viable alternative.
Los Rojiblancos are said to have already met their target of €293m spend on wages meaning that players need to leave before others can come in.
Gomez has hit 24 La Liga goals in 45 starts since joining from Defensor Sporting in 2017.