Following Robert Lewandowski’s departure from Bayern Munich to Barcelona, the Bavarians will have fresh funds in their coffers which would allow them to forge an improved offer for Matthijs de Ligt.

Juventus have already rejected the Germans’ first approach which was around 60 million euros plus bonuses, as they’re holding out for a figure closer to 100 millions.

According to Sportmediaset journalist Daniele Miceli (via TuttoJuve), the Bianconeri would reinvest the money received from the Dutchman’s sale on two transfer targets.

Naturally, the first would be a like-to-like replacement for the departing defender, and Pau Torres is reportedly the preferred option.

While Villarreal are asking for 50 million euros to part ways with the centre back, the Italians are only willing to pay a figure between 30 and 35 millions for his services.

Nonetheless, the source says that the Spaniard wouldn’t cost much in terms of wages when compared to other targets.

The 25-year-old is a youth product of the Yellow Submarines who has now cemented himself a regular place within the Spanish national team.

On the other hand, the rest of the money garnered from de Ligt’s sale would be spent on Nicolò Zaniolo, at least according to the report.

The 23-year-old Italian is one of the Old Lady’s primary targets this summer, but this pursuit is turning into a complicated transfer saga.