Barça have decided that the priority is Luis Díaz. The Colombian winger from Liverpool is Deco's number one target to fill the left flank of the blaugrana attack. His speed, dribbling, and ability to create danger in one-on-one situations have convinced the sporting management, who believe he would fit perfectly into Flick's system.

In fact, Deco has given full approval to go all out for Luis Díaz. Barça's plan is to present an offer that, although it won't reach the €80 million ($80 million) Liverpool are asking for, will include a significant amount. It won't be easy, but the club believes that the player's desire could also play a decisive role in the deal.
Bayern intervenes
Bayern Munich have also set their sights on the Colombian winger. They need to strengthen the wings and believe that Luis Díaz is ideal to raise the offensive level of the Bavarian team. Unlike Barça, the Germans seem more willing to pay the €80 million ($80 million) Liverpool are demanding to let the player leave.
From Germany, reports claim that Bayern have already made initial contacts with the player's camp and that the club is ready to speed up the deal if the Colombian gives his approval. For Barça, this represents a serious problem, since it is competing at a financial disadvantage against the Germans. If the bidding turns into a money war, the Culers will have a very hard time.
Not the only target for both teams
However, Luis Díaz is not the only target shared by the two European giants. In recent days, rumors have grown about the interest from both Barça and Bayern in Xavi Simons, a Leipzig player. The young Dutchman has completed a spectacular season, and both Flick and Kompany consider him a very interesting piece.

Simons, versatile, able to play as an interior midfielder, attacking midfielder, or even on the wing, is an interesting option.
A difficult target
Barça have an emotional connection with the player, since Simons was developed at La Masia before leaving for PSG. The Catalan club would welcome him, especially because of his young profile and room for growth. However, just as with Luis Díaz, the asking price, between €70 and €80 million ($70–80 million), is a significant obstacle.
In this situation, once again, Bayern have the advantage. Its financial strength allows it to pursue deals that are more complex for Barça. The player's will could be key, but if everything comes down to a financial matter, the Bavarians are once again ahead.