FC Barcelona appear ready to sell previously "untouchable" midfielder Frenkie de Jong according to El Nacional, which reports that the Catalans have put a €100 million ($109.5 million) price tag on the Dutchman while Bayern Munich could table a swap deal involving Joshua Kimmich for him.

This week, a surprise report from Achraf Ben Yad saw the journalist explain that a possible sale of Netherlands international De Jong shouldn't be ruled out "if it is absolutely necessary and an unusual offer arrives in the remainder of the transfer window".

De Jong has been here before. He was deemed Barca's most sellable asset last summer as they were forced to pull "economic levers" to buy new players and also wanted to purchase Bernardo Silva from Manchester City, leading them to accept an €85 million ($93 million) offer from City's crosstown rivals for him according to The Athletic.

Determined to succeed under Xavi Hernandez after winning just the Copa del Rey in 2021 since joining from Ajax two years previously, De Jong cited this motivation and United's lack of Champions League football at the time to turn reject the Red Devil's approach.

Warming the bench at the time as Xavi opted for Gavi and Pedri, De Jong started the season an outcast before earning his place in the first XI and becoming an "untouchable" by the time Barca had claimed their first La Liga title in four years.

Just over a year since he was last on the market, however, Barca's financial lot hasn't improved to the extent that they can't rule out offloading De Jong if the right offer comes in.

El Nacional reports that they have put a €100 million ($109.5 million) on the 26-year-old, and also shares another report from Madrid-Barcelona detailing how Bayern Munich are ready to suggest a part exchange deal involving €75 million ($82 million) plus Kimmich for De Jong's services.

Bayern Munich boss Thomas Tuchel's interest in De Jong has been reported on by BILD in Germany, with ex-Chelsea manager once attempting to land De Jong when he was overseeing the Blues.

Whether reports that Bayern will offer Kimmich and cash for De Jong are accurate or not, it is a deal that president Laporta should perhaps push for.

Kimmich is currently rated at €75 million ($82 million) himself by Transfermarkt, so Barca would not just recoup the same amount they paid for De Jong in 2019 but also acquire one of Xavi's favorite players in his position.

Kimmich cannot just play as a pivot where Xavi badly craves a replacement for Sergio Busquets, but he can also fill in at right back where Barca are short staffed and central defender Jules Kounde has been providing cover.

Otherwise, unless Bayern smash their own transfer record and hand over something north of €100 million, De Jong should stay where he is as a replacement would be hard to find within a price range where cash-strapped Barca can afford to do business.