Barcelona have confirmed they have transfer funds to spare this summer, despite the €60 million purchase of Neymar from Santos.
The La Liga champions are linked with a number of defenders, including Paris Saint-Germain stopper Thiago Silva, and a Barca official insists it is financially possible for them to bolster their squad.
"Barca can afford all the transfers the technical staff deem necessary, as has always been the case," said spokesman for the club's board of directors Toni Freixa.
"But we cannot of course tell the market how much we are prepared to spend."
Midfielder Thiago Alcantara and striker David Villa remain linked with transfers this summer, which may also add to the funds available to manager Tito Vilanova.