Barcelona are reportedly prepared to listen to offers for Ansu Fati, Ferran Torres and Raphinha.
The Catalan giants have made progress on the pitch this season, as the La Liga leaders close in on their first league title since 2019.
However, they still need to improve their financial situation and are considering wage reductions as a result.
There is also a belief that they could look to raise funds through player sales, especially if they wish to sign new players in the summer transfer window.
Barcelona are keen to strengthen their forward line, and departures will be necessary if they are to bolster their attacking ranks.
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According to Sport, Barcelona will entertain offers for Fati, Torres and Raphinha in the summer.
Fati, who is a product of the club's famous La Masia academy, has scored 26 goals and provided nine assists in 98 competitive appearances.
The 20-year-old's development has been hampered by injury issues though, and he has also struggled to nail down a place in Xavi's side this season, starting just 10 of his 25 league appearances.
The player's father, Bori Fati, recently admitted that he told his son to leave the Camp Nou in a bid to increase his playing time.
Despite the comments from his father, the Spain international wants to continue with Barcelona, but the club will consider sanctioning a sale if they receive a significant offer.
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Fati has recently been linked with a move to the Premier League amid interest from Manchester United, Arsenal, Chelsea, Manchester City and Newcastle United.
Torres, meanwhile, has failed to live up to expectations since completing a £46.3m transfer from Manchester City in 2022, and he has been restricted to 11 starts in his 24 La Liga games this season.
Barcelona recognise that it will be difficult to recoup the fee that they paid Man City, but there is thought to be interest from Inter Milan and Atletico Madrid over a loan or swap deal.
In contrast to Fati and Torres, Raphinha has established himself in the lineup since the World Cup break, starting 10 of Barcelona's last 13 league games.
However, they may decide to sell the Brazilian if they can make a profit on the £50m that they spent to sign him from Leeds United last summer.
