Last week, Neymar completed his huge record breaking transfer from Barcelona to PSG for a fee worth around £200m which has had Barca looking for a replacement.
Dembele from Dortmund has emerged as their main target but the German side have told the Spanish giants that they will have to pay an astonishing £135m for the French winger.
Dortmund chief executive, Hans-Joachim Watzke confirmed that his club have already rejected a bid for Dembele from Barcelona worth £90m.
After joining from Stade Rennais last summer for just £13m, it was a season to remember for Dembele, making 49 appearances in all competitions, including 10 in the Champions League, scoring 10 times and assisting 21 times which helped his side win the German Cup.
He also earned his first ever cap for France, which came in a 3-1 victory over Italy, he has played seven times for his country, scoring once which came against England.
Although Dortmund will make a monster profit if they sold Dembele to Barca, they want to keep onto the 20-year-old as he is one of the most promising players in football. Liverpool and Arsenal have both been linked with Dembele this summer