Barcelona are closing in on a deal for Ousmane Dembele which would make the Borussia Dortmund forward the second most expensive footballer in history, according to reports.

Various media outlets across Europe suggest a deal which could rise to €150m (£138.4million) is on the verge of being completed and could be made official within the next 24 hours.

If the transfer goes through at that price, it would be second only to the £200.6million that Barcelona banked for Neymar when the Brazil striker bought his way out of his Nou Camp contract earlier this month and joined Paris St Germain.

The previous record transfer fee was the £89m Manchester United paid Juventus for Paul Pogba last summer.

Since Neymar’s departure, Barca have been linked with several big-money signings and Dembele has always been near the top of their shopping list, along with Liverpool’s Brazilian playmaker Philippe Coutinho.

At the same time as Barca’s reported interest in Dembele came to light, the player skipped training with Dortmund and was subsequently suspended by the Bundesliga side.

Dortmund then revealed they had rejected an offer from Barca for their young forward – who is under contract until 2021 – because “it did not correspond to the extraordinary footballing and additional value of the player and the present economic situation of the European transfer market.”

However, the two clubs now appear to have reached an agreement that will see the Frenchman move to the five-time European champions.

Dembele joined Dortmund in May 2016 from Rennes on a five-year contract and has attracted top European suitors after a breakout season at the Westfalenstadion.

He scored 10 times in 49 appearances in all competitions during the last campaign while he broke his duck for France with the winner in the 3-2 friendly triumph over England in June.