Barcelona could raise as much as £131m through player sales this summer, which would give them space to bring Robert Lewandowski to the club from Bayern Munich.

The Catalan giants have allegedly already agreed deals to sign Andreas Christensen and Franck Kessie on free transfers from Chelsea and AC Milan respectively, but they cannot register either player due to their financial problems.

Lewandowski is also a leading target, with Italian journalist Fabrizio Romano claiming that Xavi's side are preparing an official offer for the Poland international.

However, a deal for the 33-year-old would be complicated if the club did not make a major sale, with Frenkie de Jong continuing to be linked with a switch to Manchester United.

According to Transfermarkt, De Jong has a valuation of £54m, and the 20-time English champions are said to be desperate to bring him to Old Trafford before the end of the summer transfer window.

The Dutchman was a key player for Barcelona last term, making 46 appearances in all competitions, but an exit this summer cannot be ruled out due to the club's financial situation.

Memphis Depay has also been linked with a move away from Camp Nou, and the 28-year-old has a valuation of £31.5m based on the same website.

The Netherlands international scored 13 times in all competitions during the 2021-22 campaign but only has 12 months left to run on his deal with Xavi's side.

Sergino Dest is also said to be available for transfer, with Xavi not viewing the right-back as part of his plans moving forward, and the United States international is valued at £16.2m.

Clement Lenglet, meanwhile, has been linked with an exit despite making 27 appearances in all competitions during the 2021-22 campaign, including 21 outings in La Liga.

The Frenchman has a valuation of £10.8m and could be followed out of the club by Riqui Puig, with the midfielder, who has a valuation of £6.3m, believed to be surplus to requirements.

Martin Braithwaite struggled for action in the second half of last season after recovering from injury, and the Denmark international recently opened up on his frustration at the club.

The attacker is valued at £5.4m and could be on his way out, while Oscar Mingueza and Samuel Umtiti are two more defenders that could depart in the current market.

Mingueza - valued at £5.4m - made 27 appearances in all competitions last term, but Umtiti - valued at £1.8m - only featured once last term, and it seems unlikely that either player will be at the club beyond the end of the summer transfer window.

Barcelona will also make savings on wages this summer due to the departure of Dani Alves, while Adama Traore and Luuk de Jong are set to return to their parent clubs Wolverhampton Wanderers and Sevilla.

Ousmane Dembele's contract at Camp Nou is also set to expire at the end of June, and the club's president Joan Laporta recently said that the Frenchman has still not accepted the offer on the table.

"Dembele has an offer to stay, but we have no news that he's accepted it. We haven't had a reply from him," Laporta told reporters.

The 25-year-old made 32 appearances for Barcelona during the 2021-22 campaign, scoring twice and providing 13 assists in all competitions.