Paris Saint-Germain have announced their intentions to prise Liverpool striker Luis Suarez away from Anfield this summer.
The French club's owner, Nasser Al-Khelaifi, also cited Real Madrid's Gonzalo Higuain as a potential transfer target when the window re-opens in June.
"We have clear targets in mind," said Al-Khelaifi. "It is true that we want Luis Suarez and Gonzalo Higuain."
"Our real short-term targets are to win the Champions League and find a new Lionel Messi. We will spend what is normal for a top-class club. We prefer to invest a lot and immediately."
Suarez has endured a chequered spell in English football. In December he was suspended for eight games and fined £40,000 for racially abusing Manchester United's Patrice Evra at Anfield in October. He then refused to shake the racially-abused Frenchman's hand in the reverse fixture last month.
Luis Suarez's latest Twitter activity was to inform his followers of a family outing:
He has also been accused of simulation and received a one-match ban last year for making a rude gesture at Fulham supporters after a defeat.
Last summer PSG were taken over by Qatari investors, who have already provided substantial funds to propel the club back into European football's stratosphere.
Argentinian attacker Javier Pastore was signed from Italian side Palermo for a whopping €39.8 million last year, and Al-Khelaifi is intent on bringing in more high-calibre players.
The Parisians stand atop the Ligue 1 table, but are in a rush to flood their squad with star names. Uefa's financial fair play system is set to be invoked in 2014, and Al-Khelaifi admitted that investments will slow down as a consequence.