AS says Barca see Pogba as an eventual successor for captain Lionel Messi.
Barca financial chiefs recognise they'll need to put together a budget of at least €200m to buy Pogba - which would include the fee and his contract.
The Catalans recognise they need to start planning for Messi's eventual departure - hence the aggressive public pursuit of Pogba in recent weeks.
Interestingly, last week it was raised Barca would have to sell to fund their plans for Pogba.
United are demanding a profit on the €105m they paid Juventus two years ago for the Frenchman - which would be beyond Barca's current available funds.
A solution would be a big money player sale to help balance the books. It's also been suggested Pogba's agent, Mino Raiola, could waive his commission to help see the deal closed.