Philippe Coutinho and Ousmane Dembele are reportedly two of nine players that could be sold by Barcelona at the end of the season.
The Catalan giants recently announced debts of €1.2bn (£1.1bn) and are expected to focus mainly on bringing in free signings this summer.
Borussia Dortmund striker Erling Braut Haaland continues to be linked with the Catalan giants, however, and the club still remain in talks with Lionel Messi over a new contract.
Balancing the books this summer is therefore imperative, and nearly a whole lineup of players could be moved on before the 2021-22 campaign.
According to The Mirror, Coutinho and Dembele are among those that may be offloaded, though the latter will only be sold if he does not agree a new contract.
Martin Braithwaite, Samuel Umtiti, Miralem Pjanic, Sergi Roberto and Junior Firpo are also said to be up for sale, as are fringe pair Carles Alena and Matheus Fernandes.
