Williams, 23, looked set to join Barcelona last season only for the winger to turn them down at the last minute and sign a new deal at Athletic Club.
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According to El Nacional, circumstances have since changed and the Basque club are now open to offers for the winger.
The report states that the club are unhappy with Williams’ output this season, having scored just four goals and provided two assists in his 19 La Liga games.
Athletic Club are now open to selling Williams and will accept offers under his current €95 million release clause.