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Barcelona will fund moves for Lautaro Martinez and Miralem Pjanic this summer by selling, or swapping, six of their current squad.
The La Liga side currently lead the table from Real Madrid by just two points and will have to hit the ground running when the league returns next month in order to keep hold of their title.
Plans for next season have also started and Inter's Martinez and Juventus' Pjanic are top of their wish list but, according to Mundo Deportivo, they will have to sell up to six players to fund the big money moves.
The Spanish paper say that Arturo Vidal, Nelson Semedo, Jean-Clair Todibo, Junior Firpo, Moussa Wague and Rafinha are all up for sale this summer.
Both Vidal and Semedo have been linked with Inter but Antonio Conte's side don't want player swaps as part of the deal for their striker and would want to negotiate for players separately to any negotiations for Martinez.
Semedo was reportedly already heading to Juventus as part of a deal that would have seen Pjanic, Mattia De Sciglio and 25 million euros head to the Nou Camp, but that rumour has since been denied.
The full back has also been linked with a possible swap deal for Manchester City's Joao Cancelo, after the former Juve and Inter full back has failed to live up to expectations in the Premier League.
Centre back Todibo has been on loan at Schalke this season and has a £22 million sell on clause in the temporary agreement, but the Bundesliga side aren't willing to pay the much.
The 20-year-old defender has been linked with Everton and the Toffees have a good relationship with the Catalan giants after recent deals for Andre Gomes and Lucas Digne.
Rafinha and Wague are both also out on loan this term, to Celta Vigo and Nice, and both could make their moves permanent at the end of the season.
Finally Firpo only joined the club last summer but they are already willing to let him go for around £25 million.
Despite having to sell a lot of players to make up the funds there is no doubt that Quique Setién's side would be better with Martinez and Pjanic in the side.
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