Barcelona have agreed a deal that could total £55m with Manchester City to sign Ferran Torres.
The Spanish side will pay an initial £46.7m (€55m) plus a further £8.5m (€10m) in add-ons. Some £5.9m (€7m) of those add-ons are said to be more or less guaranteed.
It means City will have made at least £27m (€32m)
on a player they paid Valencia around £20m (€23m) for in 2020.
They have not paid any of the agreed add-ons to Valencia due to the limited time he has spent at the Etihad.
Barcelona regard Torres as one of Spain’s rising talents and have money to spend in January after recently receiving sizeable investment via a bank loan.
Their relationship with City is also strong; City officials including Txiki Begiristain and Ferran Soriano used to work for Barca president Joan Laporta during his previous reign at the club.
Barca have also shown interest in signing Raheem Sterling but City want to keep him and he has recently returned to some of his best form in a City shirt.
Torres, 21, has played only four times in the Premier League this season, scoring twice, and once more in the Champions League.
He has been sidelined since October with a foot injury suffered on international duty with Spain.
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