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Barcelona are yet to announce the signings of Andreas Christensen and Franck Kessie as the club is unable to register the pair due to Financial Fair Play restrictions, according to reports in Spain.
Christensen is expected to join the Catalan club on a free transfer when his Chelsea contract expires next month, while Kessie is also set to arrive at the Nou Camp as a free agent when his AC Milan deal comes to an end in June.
Catalan outlet SPORT claim Barcelona have not announced the two signings, or the contract renewal of Sergi Roberto, as they the club is not in a position to register the two players and remain within its salary cap limit.
In January, Barcelona were initially unable to register Ferran Torres after signing the forward in a £46m deal from Manchester City.
Torres was eventually registered after other players in the Barcelona squad, including Samuel Umtiti, accepted pay cuts.
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Barcelona used the same method last summer to allow the registration of new signings including Eric Garcia, Memphis Depay and Sergio Aguero.
SPORT claim Barcelona will need to sell players before being able to make any new signings.
The report claims head coach Xavi will meet with club president Joan Laporta on Tuesday to discuss transfer plans for the summer window.
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Xavi has reportedly asked for eight players including Chelsea defenders Cesar Azpilicueta and Marcos Alonso, who both have one year left on their contracts at Stamford Bridge, and Christensen.
Xavi is also keen to sign Robert Lewandowski, who has one year remaining on his Bayern Munich contract and has confirmed his desire to leave the club.
Barcelona's head coach is also said to want Leeds winger Raphinha, Wolves midfielder Ruben Neves and Napoli defender Kalidou Koulibaly, in addition to Kessie.
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Xavi is said to have already told a number of Barcelona players they are not in his plans for next season, including Umtiti, Neto, Oscar Mingueza, Clement Lenglet, Riqui Puig and Martin Braithwaite.
Adama Traore and Luuk de Jong have also been told they are surplus to requirements and are set to return to their respective parent clubs of Wolves and Sevilla.
Ousmane Dembele is out of contract and could also leave the Nou Camp, although Xavi is keen for him to remain at the club.
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Meanwhile, Barcelona are willing to consider suitable offers for Frenkie de Jong, Memphis Depay and Serginho Dest.
Manchester United have been linked with a summer move for De Jong, with new manager Erik ten Hag reportedly keen to reunite with the former Ajax midfielder.
Rory O'Callaghan