David, 24, is out of contract at Lille next summer, and he is unlikely to pen a new deal with his French outfit, with the striker set to become one of the most high-profile free agents on the market in the middle of 2025.
The Canada international has scored 101 goals and registered 21 assists in 206 appearances for his current side, including 17 goals and three assists in 23 outings in all competitions during the 2024-25 campaign.
David has faced Real Madrid and Atletico Madrid in the Champions League this season, scoring three times in the process, and he is allegedly being tracked by a number of major clubs.
Manchester United are said to be among those interested, in addition to the likes of Liverpool, Juventus, Inter Milan and Bayern Munich, but Barcelona had long thought to have been at the head of the queue.
Barcelona 'have reservations' over David's style of play
According to Fichajes, Barcelona are not currently pushing for the Canadian, as they have concerns over whether he would suit their style of football.
The Catalan outfit are said to believe that David's best work comes in large areas, but he could find it difficult to adapt to playing for a side where space will be limited against compact defences.
David is believed to favour a move to Barcelona over any other club, but the striker will not wait 'indefinitely' for the La Liga leaders to make up their mind over a potential long-term replacement for Robert Lewandowski.
Sporting director Deco and head coach Hansi Flick allegedly both share the concerns surrounding David, and Barcelona are therefore currently 'far away' from the forward despite the recent speculation.
David deal 'could cost in the region of £66m'
David's contract situation means that he is likely to be available on a free transfer next summer, but there will still be various costs to take into consideration when it comes to the deal.
It is understood that the overall package for the striker, including his salary over five years, in addition to a signing bonus and agents fees, would be in the region of €80m (£66m).
Sporting Lisbon's Viktor Gyokeres and Manchester City's Erling Haaland are believed to be among the dream targets for Barcelona, but deals for either would be very difficult due to the numbers involved.
Barcelona could therefore be made to regret missing out on David, who has proven himself in the Champions league this season, while he has an excellent record of 82 goals and 12 assists in 160 matches in the top flight of French football.
Written by
Matt Law