Raphinha is a player forLeeds United.
It is thought to be the first formal offer for the Brazil forward.
Sources say the offer is too low and will be rejected.
A number of clubs in the UK and abroad are interested in the 25-year-old.
It is not known if the Spanish giants will have the money to sign him, but he would prefer to join them.
He has scored 17 goals in 60 appearances in the top flight for the West Yorkshire club who would like to keep him.
It is believed that an official approach from Manchester City for KalvinPhillips is still pending.
The future of Elland Road has been a topic of intense debate.
It would be difficult forPhillips to turn down an offer from City, but they are prepared for him to do so, even if they don't want him to stay at Elland Road.
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