Barcelona are close to appointing Ronald Koeman as their next manager.
However, the Dutchman was not the first choice of president Josep Bartomeu, according to AS.
Al-Sadd's head coach, Xavi Hernandez, was Bartomeu's first choice to replace Ernesto Valverde in January, but he decided to remain in Qatar.
Bartomeu again spoke to Xavi after Barca were knocked out of the Champions League by Bayern Munich last week, for him to take over from Quique Setien.
But again, Xavi refused to leave Al-Sadd and is already preparing for next season with the team.
Back in January, Xavi is said to have spent three days thinking over a return to Nou Camp and was unconvinced he would be granted the tools required to rebuild the squad.
Although, Bartomeu was ready to hand Xavi a greater influence, but the 40-year-old is still not convinced and felt he would have to make do with more shot-term fixes and turned the job down for a second time.
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