Barcelona are reportedly open to parting ways with the majority of their first-team squad during 2024.
Last season, the Catalan giants regained the La Liga title, ending a four-wait for their 27th top-flight title in Spain.
However, it came at a cost with Barcelona having taken out financial levers and sold percentages of future revenue to boost their efforts in the transfer market in the short term.
Having learned of their financial capabilities for 2024-25, it is suggested that Barcelona effectively have to make cutbacks of approximately £115m.
In recent months, Barcelona have already taken measures to reduce their outgoings by allowing several unwanted players to depart for cut-price fees.
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As a result, head coach Xavi has been provided with a squad that is more to his liking, each of the players in the senior ranks being valued members of the group.
On the flip side, there are fewer players who Xavi may want to sell, while Barcelona would ideally like to push through permanent deals for Manchester City defender Joao Cancelo and Atletico Madrid attacker Joao Felix after loan spells this season.
According to Sport, very few members of the first-team squad are now deemed to be untouchable and bids will be considered in most instances.
The report suggests that a big-money sale would be ideal for Barcelona at this stage, with their intention being to keep disruption of the current team to a minimum.
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With Ansu Fati currently on loan at Brighton & Hove Albion, the Spain international impressing in the Premier League and enhancing his reputation would be the ideal solution.
Eric Garcia may also depart on a full-time basis, providing that he continues to star at Girona, but the likelihood is that other players will be under consideration for an exit.
Xavi is already making a conscious effort to rotate a relatively small squad, with no outfield player starting each of Barcelona's eight La Liga fixtures during 2023-24.
Barcelona also have minimal options when it comes to selling players in the final two years of their contract, with Sergi Roberto, Marcos Alonso, Ilkay Gundogan and Inigo Martinez all 31 years of age or older and unlikely to generate a substantial fee.
