Ousmane Dembele has been earmarked by Barca as a top target this summer in the wake of Neymar’s departure for Paris Saint-Germain and the La Liga side have already failed with their initial approach.

Dortmund signed the 20-year-old for £13m just a year ago but, aware of Barca’s cash-rich position, have quoted them a figure of £135m for the young striker.

According to AS , Madrid have now decided to enter the race for Dembele, having seemingly lost out to Paris Saint-Germain in the fight for Monaco’s Kylian Mbappe.

Dembele is said to favour a move to the Nou Camp but Madrid are planning to make their offer more attractive to Dortmund by including some of their players as part of the deal.

Ernesto Valverde’s side are rumoured to be preparing a fresh offer of £110m for the Frenchman.