Barcelona reportedly need to raise €70m (£63m) in player sales before the end of June in order to balance their books.
The Spanish champions are expected to be active in this summer's transfer window, although it is likely that they will have to agree player swaps due to the financial impact of the coronavirus outbreak.
According to Marca, in order to cover their costs, Quique Setien's side need to bring in €70m (£63m) in player sales before the end of the month.
The report claims that Philippe Coutinho remains available for purchase despite enjoying a productive loan spell at Bayern Munich during the 2019-20 campaign.
Nelson Semedo, Arturo Vidal and Jean-Clair Todibo have also been mentioned as possible outings, with all three thought to be attracting widespread interest ahead of the summer transfer window.
Ousmane Dembele also continues to be linked with a move away from Camp Nou amid suggestions that Liverpool and Juventus are both lining up loan offers.
