Barcelona are not interested in signing Atletico Madrid's Saul Niguez this summer because they want Brescia prospect Sandro Tonali, claims Corriere dello Sport.
The Spanish giants came to a €15m (£13m) agreement with Atletico last year to have first right of refusal on five of their current players.
Saul was one of those five but Barcelona will not stand in Manchester United's way if they firm up their interest and trigger the midfielder's €150m (£130m) release clause.
With moves for Lautaro Martinez and Neymar on the cards, Barcelona cannot afford another big outlay like Saul and are instead looking at Tonali.
The 19-year-old, who has unfairly been dubbed 'the next Andrea Pirlo', has enjoyed a solid maiden top-flight campaign and is expected to leave his boyhood club in the summer.
Barcelona are ready to pay as much as €60m (£52.4m) for Tonali, a smaller sum than what Paris Saint-Germain are willing to fork out, but greater than Inter's planned offer.
However, Inter plan to use the money generated from Martinez's departure to top up their offer for Tonali to match Barcelona's.
Ironically, signing Martinez from Inter could prove Barcelona's downfall in their pursuit of Tonali, who is expected to develop into one of the best midfielder's in the world.
Tonali has played a direct hand in six league goals for Serie A strugglers Brescia this season (one goal, five assists).
Furthermore, Tonali has registered more key passes (48) than any other player aged 21 and under in Serie A this season.
