"Arsenal don't want to sit down and negotiate with us. It's not a problem with the wishes of Cesc or of Barca - they simply don't want to negotiate," he said.
Fabregas, who still has five years to run on his Arsenal contract, has stated he would like to play for Barcelona, while Barca players such as Andres Iniesta, Xavi and David Villa have all publicly urged the 23-year-old to leave London for the Catalan giants this summer.
Still, along with Arsenal's unwillingness to enter negotiations, it remains uncertain whether Barcelona could afford what would almost certainly be a weighty fee for the Gunners playmaker.
The audit shows that Barca's costs in the 2009-10 season rose to £400m, with their income at £341.7m.
Barca also had to recently take out a loan of around £125m after falling behind with the payment of player wages at the end of June, while central defender Dymtro Chygrynskiy was hastily sold to Shakhtar Donetsk to raise much-needed funds for the club.
Nevertheless, Barca have already signed striker Villa this summer for £33.4m and are willing to spend as much or even more to bring Arsenal midfielder Fabregas to the Nou Camp, Rossell said earlier this month.
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