Barcelona will make their improved bid for Arsenal captain Cesc Fabregas now they're in the new financial year.
The Sun says Barcelona are said to have waited until July 1 before finalising a deal for Fabregas because they wanted to enter the huge fee they will cough up into next year's financial results.
The previous financial year ended on June 30 for Barca and most of their transfer budget for that year - £40m - will be spent on the Chilean winger Alexis Sanchez in a deal with Udinese that could reach £35m.
Barcelona expect they will have to make an original payment of £32m for Fab which could rise to £37m.
