Miralem Pjanic reportedly features among a group of four players whom Juventus are prepared to place on the transfer list.
Given the financial implications of the coronavirus pandemic, Juventus have set their own salary cap, which will come into effect with future signings.
However, according to the Daily Mail, club officials are also keen to part ways with a quartet from Maurizio Sarri's squad.
Despite his status at the Serie A leaders, Pjanic has been linked with a number of clubs, and it appears that a sale will take place during the next window.
The report suggests that Sami Khedira, Douglas Costa and Gonzalo Higuain will also be allowed to depart the Italian giants later in 2020.
Khedira and Higuain have just over a year left on their respective contracts, putting Juve in a position where they may have to be willing to accept cut-price bids.