Barcelona are reportedly still under pressure to remove some of the highest salaries at the club from the wage bill, which could lead to Frenkie de Jong, Jordi Alba and Gerard Pique leaving in January.
Despite their financial problems, the Catalan outfit were able to make a number of high-profile signings over the summer, and it has been a strong start to the campaign for the club.
Saturday's 4-0 success at Cadiz moved Barcelona to the top of the La Liga table, while they recorded a 5-1 win over Viktoria Plzen in their Champions League opener last week.
Barcelona remain under financial pressure, though, and according to Sport, the club will work to reduce the wage bill during the January transfer window.
The report claims that De Jong, Alba and Pique could all be placed on the transfer list, while Memphis Depay's future will again be looked at closely.
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De Jong was strongly linked with a move to Manchester United over the summer, but the transfer window closed with the Netherlands international still at Camp Nou.
The 25-year-old was on the scoresheet in the victory over Cadiz, and he has been a regular this term, but the midfielder's high salary remains an issue, and he could potentially be allowed to leave in January, with Xavi's side well-stocked in the middle of the park.
Alba, meanwhile, was believed to have been offered to Inter Milan late in the transfer window, and the Spaniard recently opened up on his current position at the club.
The experienced defender has dropped behind Alejandro Balde in the pecking order for the left-back spot, with the teenager again in the starting side on Saturday.
Marcos Alonso has also arrived to boost Barcelona's options on the left side of their defence, which could lead to Alba being allowed to depart.
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Pique was in the starting side against Cadiz on Saturday, but the 35-year-old's future at Camp Nou is also in doubt despite the fact that his contract has another two years left to run.
Eric Garcia, Jules Kounde, Andreas Christensen and Ronald Araujo are all now ahead of him in the pecking order for the positions in the middle of the defence.
Barcelona will allegedly closely look at Pique's situation in January, with the experienced defender potentially departing in search of pastures new.
Memphis, meanwhile, was widely expected to leave the club over the summer, but the Netherlands international stayed at Barcelona after a move to Juventus broke down, while interest from the likes of Man United and Chelsea did not lead to an official bid.
The attacker's contract only runs until the end of the season, though, so it is likely that he would leave on a free transfer next June if a January exit cannot be secured.
Matt Law
