Bayern Munich has reportedly agreed to pay £68 million for Atletico Madrid midfielder Saul Niguez this summer.
The German champions are looking to bolster their squad for the upcoming season, and Niguez has been identified as the man to fill the midfield void left by Thiago Alcantara.
And a big-money move appears to be on the cards after Bayern agreed to part ways with the huge fee for the 26-year-old, who has fallen out of favor this season under Diego Simeone.
According to Radio Marca, Atletico will immediately reinvest that money into finding a replacement for him, with Udinese's Rodrigo de Paul being their main target.
Udinese have recently warned potential suitors that they will not accept a bid for the Argentine that is less than £35 million this summer.
However, according to Radio Marca, the Spanish champions will use half of the £68 million they will receive for Niguez to fund a move for De Paul.
Niguez has been linked with a move away from the Wanda Metropolitano for months, owing to his inability to secure a regular starting spot this season.
While he made 33 appearances in LaLiga, he only played the full 90 minutes in 12 of them, and it appears that his 13-year association with the club is coming to an end.
After rising through the ranks at Atletico Madrid, the Spaniard is widely regarded as one of Europe's best midfielders, and he was linked with a £70 million move to Manchester United earlier this season.
He has won two LaLiga titles, two Europa League titles, as well as the UEFA and Spanish Super Cups during his time at Atleti.
Saul was also a member of the Atletico Madrid team that finished second in the Champions League to Real Madrid in 2016. He has four years left on his contract with Atletico.
Meanwhile, De Paul is regarded as the ideal candidate to succeed Niguez if he leaves.
De Paul has been with Udinese since 2016 and has a little more than three years left on his contract.
The 27-year-old, who is also a key target for Leeds United, has piqued the interest of some of Europe's top clubs.
Milan is also reportedly interested in fe Paul, who has put in some impressive performances this season.
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