Barcelona are expected to reinforce their squad with the £200million they received from the sale of Neymar to Paris Saint-Germain.
Philippe Coutinho is understood to be a top target for the Catalan side, as is Mesut Ozil who will be out of contract in the summer.
However, according to Spanish outlet Don Balon, Barca’s top transfer target in January is Tottenham midfielder Christian Eriksen.
The report says Barcelona feel the 25-year-old has not yet reached his full potential and could be an ideal addition to their midfield.
The La Liga giants are said to be long-term admirers of the Denmark international and their interest has not gone away.
They have reportedly been tracking him since his move to Spurs and have been impressed by how he has handled himself in the Premier League.
Barcelona’s interest will be music to Andres Iniesta’s ears after the club legend has reportedly been campaigning for his side not to sign Ozil or Coutinho.
The 33-year-old believes Liverpool’s asking price is too high, while he is not keen to see Ozil in a Barca shirt due to his ties with Real Madrid.
Eriksen will certainly not come cheap, should Barca decide to make a move in the January transfer window.
The former Ajax star is under contract in north London until June 2020, having penned a new deal in September last year.
However, speaking in the summer about a potential move to the Nou Camp, the Dane admitted he would find it hard to say no if Barca came knocking.
“Barcelona are a great club. I don’t think there are many who say no to Barcelona,” he said.