Barcelona have wasted little time acting in the transfer market.

Last week, the La Liga champions signed Anthony Gordon from Newcastle United for €80million (£69.3m; $93.2m). That followed news they were in talks over a move for Atletico Madrid’s Julian Alvarez potentially worth around €100m. And Bernardo Silva is also in talks with Barca (and Atletico) after his Manchester City exit.

How they can afford all this is one question. What their priorities are this summer is another. Here, we tell you what to expect.

The information found within this article has been gathered according to The Athletic’s sourcing guidelines. Sources with knowledge of transfer dealings, who asked to be kept anonymous to protect relationships, have been spoken to before offering the clubs involved the opportunity to comment.

Who will make key decisions this window?

As in the two previous seasons, sporting director Deco and head coach Hansi Flick will have the most responsibility when it comes to the club’s transfer strategy. All players monitored and any offers or deals made must have the pair’s approval.

Then there is club president Joan Laporta, who likes to be informed of every step and makes his opinion known to Deco and Flick. Laporta trusts their judgement, as in the case of Gordon, who was a special request from the German. But he also has personal views on specific players such as Alvarez — the president is a huge fan of the Argentina striker, another reason why Barca are chasing him this summer.

Joan Laporta is a big fan of Julian Alvarez (Josep Lago/AFP via Getty Images)

What positions will they be looking at in the summer window?

The main priority is a centre-forward. Robert Lewandowski is leaving Barca when his contract expires this summer and the Catalans need a new reference point up front. The club were also targeting a wide attacker, but that has been covered with Gordon’s arrival.

The final priority is defence, with a player needed who can play on the left side at the back. A left-footed centre-back would be ideal, but that could change depending on which players leave.

Beyond the positions they are actively looking to strengthen, the club are also open to signing players they deem to be market opportunities, most likely joining as free agents or at a reasonable price.

What is the manager’s priority?

Flick’s priority is a Lewandowski replacement.

The club granted him his request to move for Gordon, who can help in multiple positions along the frontline, including at No 9. But bringing in a new dedicated central striker is seen as pivotal.

In January, Flick told the club he wanted to explore the possibility of signing a new centre-back in that window given the amount of injuries Barca were dealing with. Gerard Martin’s impressive reinvention as a left-sided centre-back means there is less of an urgent need in that position, but it is one Flick would like to bolster for the long term.

Are there any specific players they are targeting?

At No 9, Alvarez. Barca explored the market for other strikers, and club sources highlighted Chelsea’s Joao Pedro and Galatasaray’s Victor Osimhen as two players they really liked. But Alvarez is the player at the top of their wishlist — and Barca believe he is very keen on joining them.

The Athletic reported last week that Barca were preparing a €100million bid for the 26-year-old, while personal terms with the player are understood to be in place and are not expected to be an issue.

Atletico responded to growing reports of Barca interest in their players by engaging in a social media spat with the Catalans, including pretending to offer Bad Bunny tickets at their Metropolitano stadium in exchange for Lamine Yamal. They also edited photos of Yamal, Pedri and Raphinha in Atletico shirts with the caption: “Don’t believe everything you see, especially if it’s related to Barca.”

The Athletic also reported yesterday that Deco had been in touch with Marc Cucurella’s camp, although any deal for the Chelsea left-back depends on defenders leaving the Camp Nou.

Barcelona have been in touch with Marc Cucurella’s camp (Justin Setterfield/Getty Images)

Barca have also been in talks over signing Bernardo. The Portugal midfielder would join on a free transfer and is seen as one of those ‘market opportunities’ who also matches their playing philosophy. There are doubts among club figures over Bernardo’s signing, however, related to how many options Barca have in midfield.

Atletico have also been in talks with Bernardo’s camp over that move. Sources close to the situation say Atletico’s offer to the 31-year-old is better financially.

Joao Cancelo is another target after he impressed during his half-season loan from Al Hilal this term. Barca want to sign the Portugal full-back again this summer and club sources believe they will be able to do so, although the 32-year-old may arrive late (again) in the transfer window.

Who will they be looking to sell?

There are multiple players Barca would be very open to listening to offers for.

One of those is Ansu Fati after his successful loan spell at Monaco this season, scoring 12 goals in 30 games. Monaco have an €11million buy option for the 23-year-old. Barca sources believe Monaco are considering triggering this and the Catalans would retain a 30 per cent sell-on clause.

Marc Casado is another player who could leave. The academy graduate has seen his involvement significantly reduced this season after Marc Bernal’s return from injury. The club do not plan on giving him more gametime next season and cashing in on him would mean they could open up a slot for an up-and-coming midfielder from La Masia.

There are multiple defensive players whose Barca futures are in doubt, too. Alejandro Balde did not perform as expected last term, when the 22-year-old left-back was hampered by injuries. Cancelo took his starting spot.

Joao Cancelo had an impressive half-season loan spell with Barcelona this year (Eric Alonso/Getty Images)

Balde has two more seasons left on his deal and there have been no talks over an extension. If he does not sign a new contract, this would be the best time for Barca to sell him.

On the right side of defence, Jules Kounde also lost his spot as a starter. Flick trusted Eric Garcia more in that position this season and the Spain international is expected to be the preferred choice at right-back from now on.

Barca know Kounde could be an appealing option for other clubs, given right-back is a position in high demand across Europe. Kounde is expected to start for France at this summer’s World Cup, which could further increase interest.

Barca would also listen to offers from Ronald Araujo, although the Uruguay international’s exit is seen as less likely given he saw his playing time reduced last season after taking a leave of absence to deal with his mental health. Araujo’s contract runs until 2031 and he is happy with living in the city.

Will anyone be earmarked for a loan away?

Roony Bardghji could fall into this category. The 20-year-old Sweden winger was Yamal’s back-up on the right side of attack this term, but his involvement was very limited.

He scored two goals and delivered four assists in all competitions, but a full season in which he plays more minutes elsewhere could be beneficial, while Barca are not opposed to a sale either.

What sort of budget do they have and what is their salary limit position?

Barca sources told The Athletic they could consider spending around €200million this summer. Some of that has already been used on Gordon, and how much more Barca can afford is expected to depend on player departures.

Barcelona spent €80million on Anthony Gordon (Josep Lago/AFP via Getty Images)

Club voices have been in close contact with La Liga over the past few months regarding their salary limit, and have received positive signs from the competition over their financial position.

That is thanks to the progressive reopening of the Camp Nou this season, more revenue coming in from their sale of VIP seats at the ground and getting big salaries such as Lewandowski’s off their books.

Barca are still operating above their salary limit, but their position improved in January, when their limit increased by €80million to €433m, under the latest La Liga figures.

Club sources believe they will be allowed to operate within the so-called 1:1 rule — meaning La Liga would allow them to use all the money they offload on salaries to register new players to feature in the competition.

That would be the first time since 2022 that Barca have gone into a summer transfer window being able to operate normally in the market.