Sport reports that Barcelona have already made initial contact through intermediaries to gauge Muriqi's situation, though no direct approach has been made to the player's camp.
The Kosovo international is having the best season of his La Liga career with 21 goals in 30 games for Mallorca, making him the division's second-highest scorer behind Kylian Mbappé.
Muriqi, 31, is contracted to Mallorca until 2029 and has a €40 million release clause. However, sources close to the player suggest he could be available for considerably less, particularly if Mallorca are relegated. The club currently sit two points above the drop zone with seven games remaining, and Barcelona are monitoring their situation closely.
Standing 1.94 metres tall, the striker offers a profile entirely different from anything currently in Hansi Flick's squad — aerial dominance, hold-up play and a physical presence that can unsettle deep defensive lines.
That is precisely why sporting director Deco and his scouting team view him as a tactically useful addition rather than a like-for-like replacement for Lewandowski.
Álvarez remains Barcelona's priority, but Atlético de Madrid continue to insist he is not for sale. Marcos Sørloth has also been identified as an alternative, with Marca reporting that connection earlier in the week.