Barcelona is taking a step back from signing Marcus Rashford permanently this summer and it's for more than one reason.
The financials just don't work, his form has dropped off and the club has set clear priorities for where they want to invest their budget.
The numbers don't work
A 30 million buy option was inserted into the agreement when Rashford joined on loan from Manchester United last July, which at the time looked like fair value for the England international.
The 30 million buy option fee is not the only figure putting Barcelona off. They are put off by his wages, and considering he'd need to be bought with a transfer fee too, a permanent move to Spain seems further away than ever.
United were banking on the deal to be permanent and for them the 28-year-old does not have a future at Old Trafford. He has no role in Manchester United's plans at this moment in time, and it has been revealed that they had already budgeted profit from his sale and savings in wages.
United has rejected Deco's proposal to extend the loan by another year. This is a clear sign that Manchester United wants cash now and this leaves both sides between a rock and a hard place.
With all this, the Blaugrana are now currently looking for a younger player with a cheaper deal instead.
The form has fallen short
While Rashford has certainly hit some highs over his season-long loan, including 12 goals and 10 assists across all competitions, it’s the consistency which concerns Barcelona.
After a solid start to life in La Liga, his performances have fallen off massively, scoring just 4 goals in his last 25 across all competitions.
When Raphinha got injured, Rashford was offered definite minutes by Hansi Flick but his recent form has sidelined him from a starting spot, especially after the dreadful first leg performance against Atletico in the UCL quarter-finals.
Fermin Lopez who is a number 10, is now being made to play at the left-wing position ahead of Rashford. Clearly, Flick doesn’t have confidence in him, leading to questions of whether it is a good decision to pay 30 million plus a premium salary for a player who will be fighting for minutes in the team.
His finishing quality is a significant issue along with his conversion rate, in one-on-one situations. In Hansi Flick's style of play the wingers need to exploit transitions with clinical efficiency and this is something that Rashford has struggled with.
Where the money is likely to go
It is no secret that the two main priorities for Barcelona this summer are a striker and a centre back and while left wing will need to be filled, it will likely not involve huge investment from the club.
Names such as Rafael Leao who has been offered to Barcelona is looking less likely to materialized, as there are doubts within the club around his profile and the type of player Hansi Flick’s system requires. While this could be a valid signing for any other top club. For Barcelona this summer, with their limited resources, it just isn't an area for investment. All signs point towards Barcelona passing on Leao.
The Palmeiras teenager, Eduardo Conceicao has been on the Catalan's radar for a while now. Despite Barcelona showing clear interest, they have no intention of getting involved in a bidding war. And there are still significant questions as to whether they can actually match the valuation placed by Palmeiras on the Brazilian, which is said to be in the region of 50 million. Additionally, he cannot even join until January 2029, making it a transfer only for the future.
Where this leaves Rashford
From Rashford's perspective he is clearly enjoying his time at Barcelona and has spoken about how he likes the project.
However, he will not get what he wants unless Barcelona are willing to break their stance and trigger that buyout clause, or United find a different way to resolve his situation. And if both happen, they will surely end up in transfer limbo again this summer.
His loan deal expires on the 30th of June and with the clock ticking down it appears Barcelona are preparing to move on without him.
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