Barcelona reportedly view five players to be 'non-transferable' heading into this summer's transfer window, with Pau Cubarsi, Lamine Yamal, Gavi, Pedri and Mikayil Faye not for sale under any circumstances.
The Catalan outfit are planning to be active this summer, with the club hoping to keep both Joao Cancelo and Joao Felix, but there will have to be outgoings due to their financial issues.
According to Sport, the likes of Ronald Araujo, Frenkie de Jong and Raphinha, who are all being linked with big-money exits, are available for transfer in the summer market.
The report claims that Barcelona only view five players to be 'non-transferable', with youngsters Cubarsi, 17, Yamal, 16, Gavi, 19, Pedri, 21, and Faye, 19, on the list.
Cubarsi's performances since making the breakthrough into the first team have led to a host of speculation surrounding his future, while Yamal and Faye have also been linked with exits.
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Barcelona 'not willing to sell five of their young talents'
Paris Saint-Germain are believed to view Yamal as a potential replacement for Kylian Mbappe, who is set to leave the French champions on a free transfer this summer to join Real Madrid.
However, the Spain international, who has made 44 appearances for Barcelona this season, will not be allowed to leave the club under any circumstances.
Only Ilkay Gundogan (46) has played more times for Xavi's side than Yamal this term, and he has a contract with the reigning La Liga champions until June 2026.
Faye, meanwhile, has been linked with a summer switch to English giants Manchester United.
The Red Devils are believed to be keen to bring the Senegal international to Old Trafford to boost their defensive options for next season, but he is seemingly not for sale.
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Which players could leave Barcelona this summer?
Sergi Roberto and Marcos Alonso both only have deals until the end of June, and the latter is expected to depart on a free transfer in search of pastures new.
However, Roberto is likely to be offered a new contract by the Catalan giants, with the 32-year-old set to continue his long association with the club.
As mentioned, there is interest in Araujo, De Jong and Raphinha, and it would not be a surprise to see one of those leave this summer in a big-money deal.
Ferran Torres is also being linked with an exit, with a number of Premier League clubs believed to be keeping a close eye on his situation at the club.
Oriol Romeu and Ansu Fati could also depart, while the club have decisions to make over Cancelo and Felix, although it is unlikely at this stage that both will join on permanent deals due to the cost involved.
