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Barcelona may not be able to really reinforce their team by getting new players except they have probably gotten over their financial constraints but I think Napoli may be able to do that over the January transfer window this season because they may have the capacity financial as they have not publicly stated if they have any financial challenge recently.
If it were to be last season I doubt if Napoli will struggle to win the current Barcelona who has a weak form currently, but then both teams currently are unstable and inconsistent especially in their various local leagues, but in the UCL so far, they didn't do poorly in their group stage matches so I will not want to judge them completely based on their performance currently in their various domestic leagues as it seems in the UCL the give off a different performance hence it could be possible they will do better in the game than we have expected but it's not going to be an easy one for both teams.
Of course, the intensity of the competition has increased compared to the previous round in the group stage, and the facts about the current situation of Napoli and Barcelona really make us wonder. A gradual decline in performance is what can be seen from the two clubs at domestic level, I mean difficulty in taking over the top of the standings, and this meeting is quite ideal because it brings together the defending champions of Serie A and La Liga.
The january transfer window is approaching, both Barcelona and Napoli will definitely do something to strengthen the depth of the squad. Regardless of the club financial condition, there are many ways to attract the players they are targeting. The last 16 match is still very long away, of course there will be an increase in performance again, Xavi and Mazzarri will prepare the club to fight optimally. In terms of mentality in the UCL, I still see Barcelona as better than Napoli, but that cannot be used as a complete benchmark to influence the final result.