Barcelona are reportedly planning to completely overhaul their squad, with only three players being assured of their long-term future at Camp Nou.
The Catalan giants were top of La Liga and through to the last 16 of the Champions League at the time of the coronavirus-enforced shutdown.
However, ESPN reports that Barca are willing to sell any of their first-team members when the transfer window opens later this year, with the exception of Lionel Messi, Frenkie de Jong and Marc-Andre ter Stegen.
Barca are looking to offload the likes of Samuel Umtiti and Philippe Coutinho in particular, it is claimed, while Ansu Fati may also be given the chance to depart if Borussia Dortmund make a sizeable offer.
Paris Saint-Germain forward Neymar and Inter Milan star Lautaro Martinez are rumoured to be high on Quique Setien's wanted list in terms of incoming activity.
