Villarreal are set to beat Liverpool for Udinese defender Cristian Zapata.
Zapata has declared he is close to joining Liverpool.
But Marca says Udinese have a deal in place with Villarreal.
The 'Yellow Submarine' director of sport Antonio Cordon has reportedly secured an agreement for 6m plus ownership of Javier Matilla.
Although Matilla is part of the exchange, he will be loaned out to Granada, the Liga club owned by Udinese patrons the Pozzo family.