New Barcelona manager Ronald Koeman has reportedly identified Lautaro Martinez, Eric Garcia and Jose Gaya as three priority transfer targets during the summer window.

Koeman took over as Barca boss last week and is expected to oversee a period of change during his first transfer window as the club look to rebuild following their Champions League humiliation at the hands of Bayern Munich.

A number of key players have been linked with moves away from the club, and Sport reports that offloading some of the higher earners remains Barcelona's first priority.

However, after that Koeman has reportedly targeted a new central defender, a new left-back and a new striker.

Inter Milan striker Martinez, who has been heavily linked with a move to Camp Nou for a number of months now, would be the most expensive of those with Barca hopeful of striking a deal worth €65m (£58.7m) with players included on top of that.

Manchester City's Eric Garcia, who came through the ranks at Barcelona's famed La Masia academy, is expected to be significantly cheaper having entered the final year of his contract at the Etihad Stadium and already indicated that he will not renew.

Koeman is also thought to want Valencia's Jose Gaya, although his €50m (£45.1m) release clause could prove to be a sticking point in negotiations.