The Canada international's contract with Lille is due to expire at the end of the campaign, and he is widely expected to leave the French club on a free transfer, with a number of major clubs thought to be interested.
Barcelona and Man United are said to be among those keen on the forward, but Liverpool, Juventus, Inter Milan and Bayern Munich are also allegedly being kept informed when it comes to any developments.
David will be available on a free transfer next June, but according to Sport, the overall cost of the deal will be €80m (£66.3m), including his salary over five years, in addition to a signing bonus and agent fees.
The report claims that David is regarded by Barcelona as the ideal long-term replacement for Robert Lewandowski, with deals for the likes of Sporting Lisbon's Viktor Gyokeres and Manchester City's Erling Haaland very difficult due to the numbers involved.
Barcelona 'view David as ideal Lewandowski replacement'
It is understood that David has been presented with 'at least' three offers from the Premier League, but he would choose to join Barcelona over any other club and is willing to operate as the back-up to Lewandowski for one season.
Lewandowski has scored 22 goals in 20 appearances during an excellent 2024-25 campaign to date, and the Poland international has a contract with Hansi Flick's side until the summer of 2026.
David has again been in impressive form for Lille during the 2024-24 campaign, scoring 15 goals and registering two assists in 22 appearances in all competitions.
The 24-year-old has 99 goals and 20 assists in 205 appearances for his French side, and he is one of the most in-demand strikers in world football, even without considering his contract situation.
Lille have already ruled out a January departure for David
Lille president Olivier Letang recently revealed that David would not be leaving his French club in January despite the fact that he could depart on a free transfer at the end of the campaign.
"We are not going to sell him in January and we have not received any offer for him," he told After Foot RMC.
"Jonathan's situation is super simple. We are very happy to have you with us. Last off season he had one year left on his contract. We could qualify for the Champions League. When you have a guy who scores 20-25 goals a season. We had no obligation to sell him.
"He is a player who scores between 20 and 25 goals and qualifies for the Champions League. Plus, Jonathan loves Lille which is his club. Our position was very clear from the beginning, we think of the athlete. Obviously, he already has an offer that is in his hands, the ball is in his court."
David has an impressive record of seven goals in 13 Champions League appearances, while he has scored 80 goals and registered 11 assists in 159 Ligue 1 appearances since arriving at Stade Pierre-Mauroy from Gent in 2020.
Written by
Matt Law