Ferran Torres is set to join Barcelona from Manchester City in a deal worth over £50million, according to reports.
It means City will have made at least £27m (€32m) on a player they paid Valencia around £20m (€23m) for in 2020.
Torres started the season brightly for the Premier League champions but a fractured foot has seen him miss several weeks of action.
The Spaniard joined the club from Valencia in the summer of 2020.
Whilst Guardiola will be disappointed to lose a promising youngster and see him return to LaLiga, the boss will at least be happy to see the club make a handsome profit.
With Sergio Aguero recently retiring, Barcelona are in need of reinforcements up front and, despite their financial woes, they appear to have found a way to secure the deal.
Barcelona regard Torres as one of Spain’s rising talents and have money to spend in January after recently receiving sizeable investment via a bank loan.
Barca have also shown interest in signing Raheem Sterling but City want to keep him and he has recently returned to some of his best form in a City shirt.
Torres, 21, has played only four times in the Premier League this season, scoring twice, and once more in the Champions League.
He has been sidelined since October with a foot injury suffered on international duty with Spain.