Barcelona are reportedly hopeful of selling both Martin Braithwaite and Ousmane Dembele in January in order to fund a move for Lyon attacker Memphis Depay.
The Netherlands international came close to joining the Catalan giants over the summer, but a deal could not be agreed between the two clubs before the transfer deadline passed.
Barca are expected to return for the 26-year-old in January, and Memphis recently suggested that he could complete a move to Camp Nou at the start of 2021.
However, according to Sport, Ronald Koeman's side will need to sell both Braithwaite and Dembele to raise the required funds and free up the wage budget due to the financial impact of the coronavirus outbreak.
Braithwaite - an emergency signing from Levante last February - does not appear to be in Barca's plans this term, while Dembele was strongly linked with a move to Manchester United in the latter stages of the summer transfer window.
Memphis, as it stands, could sign a pre-contract with Koeman's team in January ahead of a free transfer next summer, although a fee would have to be agreed if they wanted to sign him in the winter window.