Chelsea defender Antonio Rudiger is set to leave the club this summer after failing to agree a new deal.
Rudiger, 29, was offered a new contract worth more than £200,000 a week, which would have made him the best-paid defender in Chelsea’s history.
BBC Sport understands the signing-on and agent’s fees have proven the stumbling block.
The Germany international has been strongly linked with a move to Real Madrid.
The news will come as a blow to manager Thomas Tuchel, who had hoped to keep Rudiger at Chelsea and could also lose centre-back Andreas Christensen this summer.
Like Rudiger, who joined the Blues for an initial £29m from Roma in 2017, the Denmark international’s contract is up at the end of the season and will be allowed to leave on a free transfer, with Barcelona agreeing a deal to sign the 26-year-old.
Chelsea’s financial situation has been uncertain since owner Roman Abramovich put the club up for sale last month before being sanctioned by the UK government.
Three bidders are attempting to buy the club from the Russian billionaire for more than £2.5bn, with the hope that a preferred bidder can be selected this week.
But it is understood that the contract offer to Rudiger was made weeks before the advent of the sanctions, which put player contract deals are on hold until the end of May when the government is expected to issue the club with a special licence.
