Barcelona have tried and failed over the last few years to shore up the centre of their defence, however with the arrival of new coach Luis Enrique, and the impending departure of Carles Puyol and goalkeeper Victor Valdes, there is no better time for the Catalan giants to break the bank and address this problem.
This is the third consecutive year Barcelona have been looking to secure the services of a top name to hold fort at the back, however their failure to do so is down to the fact that they felt what was on offer was too costly.
Barcelona's stubbornness not pay over the odds, has caused them to miss the the boat on quite a few occasions in recent years, most notably, Javi Martínez who decided to join Bayern Munich from Athletico Bilbao, Argentinian defender Ezequiel Garay and most recently David Luiz who has just left Chelsea for PSG.
Alex Song was brought in to showcase what they felt was his ability to fulfil a holding midfield role and one in central defence when required, however after a few dubious performances in the heart of the back four, it is a risk they are no longer prepared to take.
For the last 14-years, the hard man of Barcelona and Spanish football, Carles Puyol has shouldered the responsibility in the centre of defence, however the veteran has decided to hang up his boots following a series of injuries.
Even if fit, Puyol is now 36-years old and despite what seems a lifetime of outstanding service, Barcelona needed to move on from the stalwart a few years back.
Barcelona's main target was always David Luiz, another big name that has slipped through their fingers and moved to PSG a few weeks back.
New coach Luis Enrique has been open about adding to his attacking resources with the potential arrival of Gonzalo Higuain and possibly Sergio Aguero, however surely his focus has to be at the other end of the pitch considering Gerard Piqué and Marc Bartra are the only first choice central defenders left in the squad.
Jérémy Mathieu looks a likely option from Valencia at €15 million as reported by the Marca. The 30-year old comes with plenty of experience and is top defender with plenty of physical presence.
Alongside Mathieu, Enrique has identified 20-year old Brazilian, Marquinhos, who is only about to start his second season with PSG and comes valued at a hefty €45 million.
Marquinhos is a fantastic talent, but €45 million for a player that has only been involved in 53 top flight matches and one international for Brazil, this path does seem completely absurd.
One consideration for Barcelona would be to send Dani Alves the other way in the deal, but then at 31-years old would this be clever business for PSG?