Barcelona intend to sell five players during the January transfer window including Manchester United target Ousmane Dembele, according to reports.
The Catalan club are in a delicate financial situation and must get bodies out before they can make moves for transfer targets of their own.
Mundo Deportivo reports that Barca moves for Lyon forward Memphis Depay and Manchester City defender Eric Garcia depend on sales being arranged.
Winger Ousmane Dembele, who is reportedly on the radar at Old Trafford, is among those who will be sacrificed to balance the books.
The 23-year-old arrived in Catalonia in a deal worth up to £135.5m three years ago, but he has struggled to impress at Barca.
Juventus are also said to be among the interested parties for the winger, who has scored twice in seven games under Ronald Koeman this season.
Martin Braithwaite will also be let go after failing to convince Koeman, and with Depay potentially coming in to bolster the forward line.
Junior Firpo has dropped down the pecking order and is up for sale, while Barca will listen to offers for the permanent sale of Carles Alena, but not for a loan deal.
Finally, centre-back Samuel Umtiti will be allowed to leave if a suitable offer comes in, although the France international’s persistent injury problems could make it hard to find a buyer.
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