Barcelona are reportedly open to parting ways with defender Jules Kounde in 2024.
In July 2022, the Catalan giants won a hotly-contested race to secure a deal for the France international, who cost in the region of €50m.
At the time, club officials defied their financial issues to get what they felt was a crucial transfer over the line, and that proved to be true as Barcelona reclaimed the La Liga title.
However, with Barcelona having a reduced salary cap for next season, they face the prospect of making substantial cutbacks in January and next summer.
At the same time, there is interest in a number of their players with a report indicating that Bayern Munich are tracking Ronald Araujo.
The Uruguay international still has just over two-and-a-half years remaining on his contract, but Barcelona allegedly want to do everything possible to ensure that they retain his services in the long term.
Marcos Alonso is also due to depart Camp Nou in the summer, but minimal space will be freed up on the wage bill at a time when Xavi is likely to want the club to try to sign Manchester City's Joao Cancelo on a permanent basis.
According to Fichajes, a situation could materialise where Barcelona are happy to cash in on Kounde in one of the next two transfer windows.
An offer of €40m (£34.5m) would allegedly be enough to convince Barcelona to sell the defender, who can play at right-back and centre-back.
Barcelona seemingly feel that the 25-year-old's level of performance has dropped, even though he has still made 15 starts and one substitute outing this season.
The report indicates that Arsenal may take notice of any developments regarding Kounde when Mikel Arteta would like to strengthen his defensive options.
Acquiring Kounde during the winter window may be unrealistic courtesy of Arsenal's need to stay within FFP regulations, yet the Gunners could look to move players out.
Other former suitors, such as Chelsea, may return for Kounde, although his lack of height for a defender may see Chelsea look elsewhere when Mauricio Pochettino is said to be eager for more players who possess a physical presence.