Barcelona have reportedly identified Napoli duo Fabian Ruiz and Kalidou Koulibaly as potential signings for the next summer transfer window.

Despite adding Frenkie de Jong and Antoine Griezmann to their ranks, Barca endured somewhat of a frustrating period this summer, mainly as a result of failing to push through a deal for Neymar.

However, while they seemingly failed to secure a reunion with the Brazilian due to the cost involved, it appears that the Catalan giants are already contemplating a big-money double bid at the end of the season.

According to reports in Spain, the La Liga champions want to sign each of Ruiz and Koulibaly, despite Napoli being expected to demand well in excess of £100m for the pair.

Midfielder Ruiz has established himself as a first-team player since leaving Real Betis in 2018, while Koulibaly has long been linked with a future move to a bigger club.

Given their need to satisfy FFP regulations, Barcelona will likely have to make several player sales before being able to complete the signing of the pair.