Reports out of Spain suggest that Lionel Messi is the player who is furthest apart in negotiations regarding potential salary reductions at FC Barcelona.
The Spanish giants have been hoping to reduce all player salaries by 30% as they continue to find ways to avoid a financial crisis.
Should they come to an agreement with the senior squad ont he pay cut, this would provide a saving of about €190 million (R3.5 billion), but according to Football Espana, the players are waiting on the finalisation of the new board before providing an answer.
Carles Tusquets, president of Barcelona's Managing Committee, has the ability to force through salary reductions, but this could result in serious discontent in the dressing room, along with potential lawsuits.
Reaching an agreement with the players would prevent this situation, but it has now been claimed by El Larguero that the player who is furthest away from agreeing on the reduction percentage is Messi.
There is a technicality in Messi's current situation, though, as he would not be able to spread the loss across a number of years due to the fact that his contract is set to expire at the end of the season.
This means it would be difficult for him to take a severe cut without having to extend his stay, and reports in Spain suggest that the Argentina captain is still leaning towards an exit at the end of the campaign.