Barcelona have reportedly made an initial offer of €105m (£90m) for Borussia Dortmund striker Erling Braut Haaland.
The 20-year-old has scored 37 goals and registered 11 assists in 38 appearances at club level this term, and a number of clubs are said to be keen on signing him in the upcoming market.
Real Madrid, Manchester United, Manchester City and Chelsea are also believed to be interested in the Norway international, who will have a €75m (£65m) release clause in his BVB contract next summer.
Dortmund CEO Hans-Joachim Watzke has insisted that Haaland will not leave the German giants during this summer's transfer window.
However, according to transfer expert Ian McGarry, Barca have now tested the waters with an offer of £90m for a player who netted 10 Champions League goals during the current season before his side's elimination from the competition.
"Barcelona have made an initial bid that we understand to be €105m (£90m). I suspect that it's not a bid that they believe will be accepted by Borussia Dortmund, given the valuation of the player is probably upwards of €150m (£128.73m)," McGarry said on the Transfer Window Podcast.
"However, as all negotiations do they start with a whisper rather than with a shout. [Laporta] has effectively made the opening shot if you like to Borussia Dortmund, with regards to trying to fund a deal."
Haaland could allegedly attempt to force a move away from Signal Iduna Park this summer if his side do not qualify for next season's Champions League.
