Barcelona are targeting Erling Haaland despite being burdened with €159 million in debt.

After an incredibly successful first season, Hansi Flick entered his second year at Camp Nou under immense pressure as performance declined. Alongside addressing the current situation, according to Sport, Barcelona has finalized its personnel plan for the 2026/27 season: strengthening three positions: center forward, center back, and winger. Of these, the center forward position is the top priority, and Erling Haaland has been identified as the primary target for the post-Lewandowski era.

Preferred center forward: Haaland tops the list.

According to Sport, Barcelona are looking for a top-class number 9 to succeed Lewandowski. Three names have been mentioned: Julian Alvarez (Atletico Madrid), Harry Kane (Bayern Munich), and Erling Haaland (Manchester City). Of these, Haaland is considered the preferred option to significantly improve the quality of their attack.

Barcelona's approach is clear: they want to secure their center-forward position early before restructuring the rest of the team. The goal is to bring in a striker who can redefine the attack, helping the team break free from reliance on short-term solutions.

Center-backs and the January dilemma

At center-back, Barcelona are monitoring several profiles: Gonçalo Inácio (Sporting Portugal), Murillo (Nottingham Forest), Luiz Benedetti (Palmeiras), Nico Schlotterbeck (Borussia Dortmund) and Marc Guehi (Crystal Palace), whose contract expires next June. Sport reports:"Of the three positions, center-back is the only role that Barça can look to strengthen quickly in the upcoming January transfer window."

However, this same source also highlighted the double hurdle: financial fair play regulations and the inherently scarce quality of the January market. While progress is possible, the likelihood of completing a suitable deal in January remains considered difficult.

Wing-based strategy: a decision between stability and breakthrough play.

On the flanks, Barcelona are considering either signing Marcus Rashford (currently on loan from Manchester United) outright or pursuing Rafael Leão of AC Milan. The juxtaposition of an existing option within the system and a star striker capable of making a difference suggests they are carefully evaluating two paths: maintaining the current structure or investing in a forward who can change the attacking axis.

Location-based target list

Financial hurdles: €159 million and registration pressure.

Barcelona's rebuilding plan is taking place against a backdrop of significant financial challenges. According to the October 2025 financial report, the club's transfer debt stands at €159 million, of which €140 million must be paid this season. This puts direct pressure on their ability to negotiate and structure payments in upcoming transfer windows.

In recent seasons, Barcelona has consistently struggled to sign new players and has had to rely on financial leverage to address short-term needs. This means that every target – from Haaland to defensive and wing options – requires a tight financial plan while adhering to financial fair play regulations.

Professional impact if the goal is achieved.

If Barcelona can solve the striker problem with a top-class signing, they will have a solid foundation to arrange the rest of the squad for 2026/27. A central defender is a crucial link to stabilize the defensive structure, while on the wings, the choice between signing Rashford outright and pursuing Rafael Leão will determine the attacking style Flick will build for the next phase.

However, as the club itself acknowledges, securing a central defender in January is already difficult, so realizing the number one target at the center forward position requires a solid financial foundation and the right timing in the market.

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