Guardian’s reliable Spanish source has claimed that Barcelona’s sale of Cesc Fabregas to Manchester United may go ahead despite the players preferences in order to make up for the Catalan’s hefty net spend of recent years.

United have voiced their intent to smash their current transfer record – the £30.8million they paid for Spurs’ Dimitar Berbatov in 2008.

Funds

Barcelona’s success in the Champions League has usually been enough to fund the Spanish club’s spending sprees. In 2010 they had a net transfer spend of -€28million brining in players like David Villa and Javier Mascherano. In 2011 it was -€13.25million after splashing €60million on Fabregas and Alexis Sanchez, then selling Zlatan Ibrahimovic. And in 2013, Barcelona spent €33million on Jordi Alba and Alex Song with no transfer income whatsoever.

So far this year they are stuck with -€26million after the sale of Thiago Alcantara to Bayern but the marquee signing of Brazilian superstar Neymar.

So a little over €100million net over the past 4 years, and only the high-profile outbound transfers of Yaya Toure and Zlatan Ibrahimovic in an attempt to balance the books.

With Barcelona missing out on the Champions League final after a crushing 7-0 semi-final defeat to Munich, their income has yet again fallen short. An £85million 5-year contract for Lionel Messi on top of a Spanish economy in turmoil spells trouble.

Man Utd show interest

With United willing to spend up to £35million for Cesc, Barcelona’s transfers this year would be balanced. The sale of Alcantara for around £20million and a £35million move for Fabregas would account for Neymar’s big money move.

Fabregas’ frustration at a lack of playing time – and in the wrong position – could open the door for the once Arsenal captain to return to England.

United’s £26million bid for Fabregas after losing out on Alcantara themselves was said to be rejected, with the next bid looking to be around £31million.

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