Frenkie de Jong is one of three players that Barcelona will not consider selling under any circumstances this summer, according to a report.
Last month, La Liga president Javier Tebas claimed that La Blaugrana must reduce their wage bill by a staggering €200m (£174.6m) before they can add to their squad this summer.
Director of football Mateu Alemany has affirmed that significant cuts will be made to the squad, as a wealth of out-of-favour players are moved on at the end of the season.
The potential sale of De Jong would free up a large chunk of Barca's wage bill, with the Netherlands midfielder contracted to the Catalan giants for another three years.
Barcelona were seemingly open to letting De Jong leave last summer as Manchester United fought tooth and nail to bring him to Old Trafford, and a verbal agreement was said to have been reached at one stage.
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However, De Jong refused to enter negotiations with the Red Devils, and talks subsequently broke down due to his desire to remain in Catalonia.
There have been suggestions that Man United could reignite their interest in the 25-year-old this summer, but in a turn of events, Sport now claims that he is one of three players deemed unsellable by the La Liga giants.
In the wake of his protracted transfer saga, De Jong has remained a key part of Xavi's plans with two goals and an assist from 34 matches in all competitions this season.
The former Ajax starlet - who is currently nursing a hamstring problem - has started 20 La Liga games for the Blaugrana this term, helping them establish a 12-point lead over Real Madrid at the top of the table.
Following Barcelona's 2-1 El Clasico win over Real Madrid just before the international break, De Jong reaffirmed his commitment to his current club when asked if a summer move to Man United could materialise.
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"No, I don't think so (whether he would move to Old Trafford). You never know with the future, but I am happy at Barcelona," the midfielder told reporters.
"Things have changed for me since the summer. I play almost every match, and I feel good. I am a better player now than what I was when I signed for Barca."
De Jong burst onto the scene under Erik ten Hag at Ajax and has now made 174 appearances for Barcelona in all tournaments, contributing 15 goals and 18 assists while winning the Copa del Rey and Supercopa de Espana.
As well as De Jong, fellow midfielder Pedri and centre-back Ronald Araujo make up the rest of Barcelona's unsellable trio, as Man United search elsewhere for midfield reinforcements ahead of the 2023-24 season.
De Jong is said to be one of three lynchpins on the Red Devils' shortlist alongside Jude Bellingham and Declan Rice, but a permanent deal for Bayern Munich's Marcel Sabitzer has not been ruled out.
