Barcelona are ready to let five players leave in the January transfer window, with Ousmane Dembele the headline name.
The Catalan giants are aware they need to sell players before Ronald Koeman can add to his squad in the winter.
Koeman is interested in Lyon forward Memphis Depay and Manchester City youngster Eric Garcia, two players he failed to sign in the summer.
Mundo Deportivo have reported Dembele could be shown the exit door alongside Junior Firpo, Samuel Umtiti, Carles Alena and Martin Braithwaite.
Dembele joined Barcelona from Borussia Dortmund in 2017 and has failed to live up to his €105 million price tag.
Injuries have blighted the Frenchman and he was close to joining Manchester United in the summer.
Like Dembele, international teammate Umtiti has suffered a number of injuries and fallen behind Clement Lenglet in the pecking order.
Firpo hasn't kicked on since joining from Real Betis while Alena is a 'La Masia' graduate.
Braithwaite was a shock signing from Leganes in January after injury to then number nine Luis Suarez.
All five players aren't seen as vital parts of the Blaugrana squad and the club are willing to cash in.
Barca reported losses of £88 million in their most recent financial report and still need to negotiate paycuts with their top stars.
A 70 per cent cut with players was eventually negotiated in March but with income recently dropping to £746 million and salaries becoming 80 per cent of total income, Mundo Deportivo say Barcelona must agree new cuts to reduce a ridiculous wage bill.
The solution Barca are leaning towards in a bid to get out of this financial mess is for the salaries to remain the same but be paid in smaller installments over a longer period.
However, only Marc-Andre ter Stegen, Frenkie De Jong, Clement Lenglet and Gerard Pique are in favour of this arrangement at the moment.
The alternative, seen as a final option, is for the playing squad to be named as club ambassadors and receive their money following retirement.
There may be some reluctance to see this happen though given the unpredictable nature of the world at the moment.
If there is no agreement at all, then salaries will be reduced unilaterally by the board - which may well then lead to players being released from their contracts if the AFE (Association of Spanish Footballers) get involved.
Club captain and all-time leading goalscorer Lionel Messi is Barca's highest earner on a huge £26 million-a-year contract, with Antoine Griezmann next up on around £15 million per annum.
Featured Image Credit: PA Images
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