Barcelona are reportedly hoping to do away with at least three first-team players during a summer overhaul.
The cash-strapped Catalans are believed to be battling a €1bn debt and are being forced to prioritise free agents in the upcoming window, with Sergio Aguero and Eric Garcia already making the switch from Manchester City.
Barca would ideally have to sell before they can splash the cash this summer, and the club have supposedly identified a list of players who are free to leave for the right price.
According to Mundo Deportivo, La Blaugrana are keen to offload a trio of first-team players before next season, with the futures of Jordi Alba, Sergi Roberto, Samuel Umtiti, Clement Lenglet and Junior Firpo all up in the air.
Philippe Coutinho's time at the club is also thought to be limited, but Ronald Koeman's side are supposedly keen to tie Ousmane Dembele and Ilaix Moriba down to new deals.
As far as potential incomings are concerned, Barca are still understood to be working on a deal for Memphis Depay, but Georginio Wijnaldum is reportedly ready to snub La Blaugrana for Paris Saint-Germain.