Barcelona have reportedly decided that they wish to raise €300m (£256.13m) from player sales during the summer transfer window.
The Catalan giants currently sit eight points clear in La Liga and have reached the Champions League quarter-finals, but Ernesto Valverde is expected to make changes to his first-team squad in the coming months.
Philippe Coutinho has been heavily linked with an exit from Camp Nou, and according to ESPN, Barcelona have decided to use the Brazilian as a way of raising funds.
The report suggests that Barcelona are also open to cashing in on defender Samuel Umtiti, and Ivan Rakitic is another player who could be allowed to depart the club.
Malcom, Jasper Cillessen, Rafinha and Denis Suarez may also be put up for sale ahead of signings being made ahead of next season.
