Villarreal are considering a £15million offer to Celtic for striker Moussa Dembele, according to the Daily Express.
The Spanish side have become the latest in a long list of clubs to take an interest in the 21-year-old Frenchman.
They are looking to add a striker to the squad in the summer as they aim to push for a Champions League place next term.
The Castellón club have additional funds in the bank in which to improve the squad after selling Cédric Bakambu to Chinese club Beijing Guoan for a fee of around £35million.
Marseillie and Brighton have also been heavily linked with the Celtic star in the past few months.
Dembele has netted 47 goals since joining Brendan Rodgers’ side on a four-year deal during the summer of 2016.