Barcelona would reportedly be prepared to listen to offers for around 80% of their first-team squad due to their ongoing financial problems.
The Catalan outfit will end the 2021-22 campaign trophyless, having watched Real Madrid win La Liga and Real Betis lift the Copa del Rey, while they suffered disappointment in both the Champions League and Europa League.
However, Barcelona still have huge financial problems and will need to make some big sales in the upcoming market in order to improve their squad.
Frenkie de Jong is currently being strongly linked with a move to Manchester United, and it is understood that the Catalan giants would be prepared to let the Netherlands international leave if an offer in the region of €60m (£51m) were to arrive.
According to Goal, Barcelona would be prepared to listen to offers for around 80% of their first-team squad, with only six players at the club viewed as untouchable.
The report claims that Ansu Fati, Pedri, Gavi, Ferran Torres, Ronald Araujo and Eric Garcia would not be for sale under any circumstances, with all six viewed as key to the team's plans moving forward.
Fati and Pedri have both had their injury problems this season but are vital players for the Catalan giants when fit and available, while Araujo ended the speculation surrounding his future last month by signing a new long-term contract with the club.
Garcia made the move to Barcelona last summer after running down his contract at Manchester City, and the 21-year-old has featured on 35 occasions in all competitions this term.
Torres, meanwhile, arrived from Man City in January and has been a key player for Xavi's side in the second half of the campaign, scoring seven times and registering six assists in 23 appearances.
Gavi's future at Camp Nou, though, is far from secure, with the Spain international's contract due to expire at the end of next season.
The 17-year-old has made the breakthrough into the first team this term, featuring on 44 occasions in all competitions, contributing two goals and six assists in the process.
Barcelona are currently struggling to sign the midfielder to an extension, though, and a number of Premier League clubs are said to be keeping a close eye on developments.
Meanwhile, Xavi is said to want another centre-back, a left-back, a central midfielder, a winger and a striker in the upcoming market to make the club competitive at the highest level once again.