Barcelona is set to spend up to €50 million ($61.7 million) in the January transfer window as it looks to strengthen its squad for next season.

The Catalan club has already made several signings during the summer transfer window, but manager Ronald Koeman is still looking to add more players to his squad before the end of the month.

One player who Barcelona is reportedly interested in signing is Manchester United's Anthony Martial. The French forward has been linked with a move away from Old Trafford this winter and Barcelona is said to be one of the clubs that have shown interest in him.

Another player who Barcelona is said to be considering is Real Madrid's Lucas Vazquez. The Spanish international has struggled to establish himself at the Santiago Bernabeu this season and Barcelona is thought to be keen on signing him to bolster its midfield options.

Barcelona is also expected to make moves in other areas of the pitch, including signing a centre-back or a winger. The club's financial situation means it will need to balance its budget carefully and make smart decisions when it comes to spending money in the January transfer window.

Overall, it seems likely that Barcelona will be busy in the January transfer window as it looks to strengthen its squad ahead of next season. With a strong track record of success under Ronald Koeman, the club will be hoping to continue its dominance in European football.