Manchester United striker Wayne Rooney is on Barcelona's wanted list, according to The Daily Star, with the Catalan giants set to offer him a wage of £8 million a season after tax.
The Champions League holders are understood to have targeted the England international as a key summer signing.
Coach Pep Guardiola has apparently informed his squad that Rooney's signing is a priority, with the 24-year-old currently negotiating a new contract at Old Trafford.
As reports of financial problems at United grow, it has been rumoured that selling Rooney may well be the current owners' only way out of mounting debt.
The striker is believed to want wages of £140,000 a week which is proving something of a stumbling block to a new deal at Old Trafford. Rooney seemingly wants to end his career at United and his advisers are chasing a five-year deal for him.
However, Barca would apparently be able to pay him £200,000 a week and his tax, dwarfing anything United could offer.
There is no indication as to the potential size of any fee, but tabloid reports earlier this month claimed that both Barca and Real Madrid were pondering £80m offers for the England striker.
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