Lionel Messi is yet to receive a contract offer from Barcelona despite recent reports suggesting terms had been tabled by the La Liga giants.
The Argentinian superstar looked to be on his way out of Camp Nou last summer after he publicly announced his intention to cut ties with the club he's served for over 20 years.
Barça's financial woes meant they were forced to undertake a fire sale at the club last year in a bid to trim their eye-watering wage bill, and Messi has since conceded he found it tough to deal with the departure of fellow South American forward Luis Suarez.
Having been convinced to stay in Catalonia, Messi will become a free agent at the end of the season when his deal with Barcelona expires, and despite numerous reports suggesting a new deal has been offered to him, SPORT now claim that no such offer has been made.
Newly-appointed club president Joan Laporta has insisted on a number of occasions that he wants Messi to renew terms with Barcelona and has no interest in seeing his star man leave.
However, Laporta concedes that he needs to assess the club's precarious financial situation before piecing together a deal to offer Messi.
An internal audit of the club's finances is current underway and once that has concluded Laporta is expected to begin contract negotiations with Barcelona's all-time leading goalscorer, though he's aware Messi will need to be convinced the club is heading in the right direction before any deal is rubber-stamped.
As would be expected when one of the world's greatest ever footballers potentially becomes available, a number of big hitters have been linked with a summer move for Messi.
Both Paris Saint-Germain and Manchester City have been credited with an interest in the 33-year-old, though recent reports have suggested the latter have decided not to make an offer should he become a free agent at the end of the season.