Bayern Munich are willing to test FC Barcelona's resolve and offer up to €90 million ($99 million) for star midfielder Frenkie de Jong, according to El Nacional.

Barca beat the likes of Manchester City and Paris Saint Germain to the Netherlands international's signature in 2019 when they paid Ajax €75 million ($82.4 million) for his services following a breakout season as the Champions League's best midfielder.

In the summer of 2022, with Barca facing financial difficulties, the Catalans put De Jong on the transfer market as their only realistically sellable asset after he was dislodged from the first team midfield by 'untouchable' youngsters Pedri and Gavi.

After president Joan Laporta accepted an €85 million ($93.3 million) bid from Manchester United in mid-July according to The Athletic, De Jong then refused to leave.

A desire to succeed under Xavi Hernandez and play Champions League football which United couldn't offer this season were cited as primary motives for the decision to stay put.

And even though De Jong has since become an undisputed starter in Xavi's four-man midfield this term, with Barca on their way to a first La Liga title in four years, the club still faces the same financial problems while required to shave €200 million ($218 million) from the wage bill to balance Financial Fair Play.

Though Barca are likely to want to try and sell players such as Ferran Torres, Ansu Fati and Raphinha first, Bayern are reportedly ready to test Barca's resolve on Frenkie de Jong according to El Nacional.

The Bavarians, now managed by Thomas Tuchel, are willing to raise their bid to €90 million ($99 million) if needs be, and Barca may be tempted to sell amid trying to convince La Liga that they can make the numbers work on Lionel Messi's potential return post-June 30.

Though the figure is not to be sniffed at, Barca would still be foolish to let go of De Jong. Granted the Dutchman suffered a rocky start to life in Catalonia, but he has now found his feet and has proven himself essential to the cause.

His recent absence due to injury showed how badly his impact is missed when Xavi can't count on the number '21', and played a pivotal part in Barca's 4-0 Copa del Rey semi-final second leg drubbing against Real Madrid that ended hope of a domestic treble and was their worst home defeat in El Clasico in 60 years.