Barcelona Prepare 'Final Offer' for Inter's Lautaro Martinez

Barcelona are readying their final offer for Lautaro Martinez as they prepare for life without Luis Suarez.

The Argentine striker had been atop of Barça's wishlist for most of the calendar year, although the utter mess the club find themselves in at present has put a move for Martinez at risk.

With off-field turmoil going hand-in-hand with an ageing, disillusioned squad, the priorities of Barcelona have shifted focus of late. In dire need of a team overhaul, but seemingly with no money to do so, the primary concern of new boss Ronald Koeman has been to accrue funding from wherever possible first.

Well, perhaps not. According to Goal, long-term target Martinez is still the club's main focus despite all the aforementioned issues. It's stated, albeit in exceptionally vague terms, that Koeman's side are preparing their 'final offer' this window.

There is no mention of what that offer may be or when it might be arriving, with the only indication on the figures being that Martinez would, at first, earn 'significantly less' than what Suarez is currently receiving from the club.

Which is another sticking point. As is, despite being told he no longer features in the club's plans, Suarez is still under contract until 2021, where an amicable solution to terminating his contract has not been met.

Entirely understandably, the 33-year-old would like his whole year's salary of €14m (£12.5m) paid out in full if he is to leave 12 months early. That's not an ideal situation for Barcelona - what did they expect? - who could now be forced to watch on as he plays out the remaining portion of his deal.

If a solution is ever agreed upon, then Juventus are waiting in the wings to snap the Uruguayan up on a deal worth €10m (£9m) per season. Even that deal has hit a potential snag, however, as it's been reported that Andrea Pirlo is not overly keen on waiting for Suarez and his employers to reach a decision.

He wants to bring a striker in immediately, as opposed to sit back and watch on as a legal battle ensues.

For more from Ross Kennerley, follow him on Twitter!