Barcelona could let go up to five players from their first-team squad in a bid to ease the financial crisis at the Camp Nou.
Samuel Umtiti and Phillipe Coutinho are two players at the top of that list with their large salaries and lack of game time this season, while Sergino Dest, Oscar Mingueza and Luuk de Jong could also be set for the exit door in January.
It has been dubbed as an 'exit operation', and the Catalan club need to get names off the books before bringing in any reinforcements to strengthen the squad.
De Jong arrived at Barca on a summer deadline day loan from Sevilla, but has managed only one goal in 10 appearances across all competitions so far this season. The Dutchman is reportedly attracting interest from the Netherlands and in Turkey.
Meanwhile, Umtiti is yet to feature this campaign, despite having appeared on the substitutes' bench 19 times across La Liga and the Champions League.
Coutinho has also had an underwhelming campaign to date, having only made five starts in La Liga this season. There was previously interest in the Brazilian from the likes of newly-rich Newcastle United.
Dest could leave after failing to make much of an impact since arriving from Ajax in October last year, while Mingueza may be another victim of the impending overhaul at the Camp Nou, despite already featuring 16 times for Barca this season.
But Xavi will be focusing on matters on the pitch for now, as his side prepare to face Osasuna on Sunday.
They currently sit seventh in La Liga with 23 points from 15 games - 16 points adrift of league leaders Real Madrid, albeit with a game in hand.
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