FC Barcelona are hatching a transfer plan in order to return to the top and avoid another season of failing to compete for silverware.

The Catalan club have drawn up a list of three top targets who they want to sign this summer.

The names on that list include Jules Koundé, Robert Lewandowski and Bernardo Silva, report Mundo Deportivo.

Barça's hierarchy have already made their financial plans so a move for all three players would be possible.

Jules Koundé

Koundé could be the first of the three to arrive with Barcelona already working on a deal.

Sevilla have promised the defender that they will allow him to leave for less than his €90 million release clause.

The Spanish club still want €60 million for Koundé, however, Barça believe they can land him for less.

Joan Laporta is very involved in the deal as he has strong relations with Sevilla.

Barcelona are hoping to include one of their players in a deal in order to lower the price.

Sevilla are waiting for a firm offer for the defender but they are already resigned to losing him.

Xavi Hernández is keen to sign Koundé as soon as possible.

Robert Lewandowski

Barcelona are also already working on a deal for Robert Lewandowski.

In this case, they have a huge advantage as the striker is determined to move to Camp Nou.

The 33-year-old has closed his time at Bayern Munich and is pushing to join Barça.

Lewandowski already has an agreement with Barcelona and knows they have the power to sign him.

Just standing in his way of a dream move to Barcelona is the resistance of Bayern who want to keep him.

He is in the final year of his contract with the German champions which could ultimately cause Bayern to crack and sell him.

Bernardo Silva

A move for Bernardo Silva is far more complicated and is reliant on other factors, in particular, the sale of Frenkie de Jong to Manchester United.

The Red Devils are pushing to sign de Jong although Barça are hoping to wait until after June 30 to sell him.

The sale of the Dutch midfielder after this date would significantly help their financial accounts for 2022-23.

Bernardo's arrival would be very expensive and would require the sale of a player like de Jong to balance the books.

The Portuguese midfielder is expecting no news on a move until at least July 15, therefore, nothing is imminent with this arrival.

Meanwhile, it is understood that Xavi is very keen to sign him.