Barcelona are prepared to make a €90 million offer to Juventus for midfielder Paul Pogba, according to the Catalan daily SPORT.

Shortly after the conclusion of the 2014-15 campaign, the Spanish and European champions ended negotiations with Borussia Dortmund’s Ilkay Gundogan and re-focused their attention on Pogba; with the hope that the La Liga side could negotiate a deal despite their FIFA-imposed transfer embargo.

Pogba has already expressed a strong interest in playing alongside Lionel Messi.

The France international publicly admitted he “dreamed” of lining up next to the five-time Ballon d’Or winner, and Barcelona are now in the process of trying to secure the 22-year-old player for next season.

Following his side’s 3-1 victory over Juventus in the UEFA Champions League final, former Barcelona president Josep Bartomeu made it clear his intention was to bring Pogba to the Camp Nou next season.

“It is true that Pogba is a leading target of ours and obviously we are interested, but I can’t say anything more,” Bartomeu said. “We are forbidden to recruit players until January, so I can’t talk about it.”

Back in April, Barcelona reportedly had a £50 million offer for Pogba rejected by Juventus.

The Italian champions have publicly stated they are unwilling to sell the midfielder, who is under contract until June 2019, but also understand that it will be difficult to keep hold of Pogba with so many clubs lining up for his services.

The player’s agent, Mino Raiola, is insistent that a huge offer will force the club to sell Pogba. Raiola has re-iterated his client will end up at the club which present the highest bid.

Juventus have told Pogba’s agent that any deal for the player must be completed within the next three weeks so that the Serie A champions have a chance to find a suitable replacement for the midfielder. If a suitable offer isn’t received the Frenchman will remain in Turin next season.

Today, SPORT is reporting that Barcelona are prepared to make a €90 million offer (£64 million) for the player, which would be the largest fee ever received by Juventus for one of its players.

According to the report, the offer will be €80 million plus an additional €10 million in add-ons. Pogba would continue playing for Juventus next season before joining Barcelona on the 30th of June 2016.

Once again, for those readers who are questioning Barcelona’s ability to sign players despite their FIFA-imposed transfer embargo, it was reported in January that club lawyers had found loopholes which allowed the newly-crowned La Liga champions to reach agreements with players.

Barcelona lawyers uncovered two options:

The first option would be for the La Liga side to sign players, give them a normal working contract and then have them wait to play until January 2016 — similar to the circumstance this season when Luis Suarez was permitted to train with the first-team and participate in friendly matches while serving his four month FIFA-imposed ban for biting Giorgio Chiellini during the World Cup.

This was the case when Barcelona completed the signing of Sevilla winger Aleix Vidal earlier this month. The versatile player was permitted to join the club and will train with his teammates, but will not take part in official or non-official matches until January 2016.

The next option involves Barcelona reaching an agreement with a player, but then that individual would continue playing with his current team until January 2016. Much like when Bayern Munich reached agreements with Mario Gotze and Robert Lewandowski while they were at Borussia Dortmund. The players finished their seasons at Dortmund before moving on to Bayern at the conclusion of the campaign.

Should Juventus accept Barcelona’s mega-euro offer and Pogba agree to terms with the Catalan club, this is the option the player would chose for next season.