Manchester United agreed details with Ansu Fati's agent to sign the young forward this summer but Barcelona wouldn't sell, despite their growing financial worries.
With Lionel Messi still hoping to leave Barcelona in the summer, many have placed the future of the La Liga side at the feet of 18-year-old Fati.
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Last season he became the youngest goal scorer for the club and the youngest scorer in the history of the Champions League, as well as several other records, as he exploded onto the scene.
That start clearly attracted the attention of Ole Gunnar Solskjaer's side, who according to several reports tried to sign the forward in the summer.
SPORT have reported that they came close to the deal, with the player's agent Jorge Mendes 'accepting' a £133 million deal in principle for the teenager, but Barcelona wouldn't agree to sell.
Selling Fati this summer, when Lionel Messi was trying to leave the club, would have looked awful for the Spanish giants but it certainly could have helped them.
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According to reports Barca are having financial difficulties and need to shave £171 million off the wage bill.
Koeman managed to free up some space on the wage bill in the summer by selling Luis Suarez, Ivan Rakitic and Arturo Vidal but selling Fati certainly would have helped.
The issues are even being felt by staff in the club's offices, with one revealing recently that Messi's 'decision' to stay caused staff grief as they knew it would mean job losses.
United were very interested in signing a young forward in the summer, with Borussia Dortmund's Jadon Sancho their number one target, but failed to bring anyone in until Edinson Cavani and Facundo Pellistri joined on deadline day.
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Their attempts to sign Sancho bordered on 'embarrassing' and their offers were often short of the German side's valuations and included a lot of bonuses, installments and clauses.
With Fati's release clause in the summer only around £15 million more than United were offering, it's likely their offer also included clause and installments.
That release clause is now around £380 million, following Fati signing a new deal in the summer, which is unlikely to be activated any time soon.
Fati could be out for the next four months with an injury, which is a huge loss to Koeman's side.
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