Barcelona will allow Cesc Fabregas, Dani Alves and Alexis Sanchez to leave the club this summer in an effort to fund their rebuilding programme.
Sport reports that Barca have a budget between €50-60m but with as many as seven new signings wanted, they will have to sell before they can buy.
Two goalkeepers – Marc-Andre Ter Stegen being the first – will be brought in, along with two centre-backs, a right-back, a midfielder and a striker.
Barca hope that Cesc, Alves and Alexis will raise a further €80m, with Paris Saint-Germain defender Marquinhos, Atletico Madrid midfielder Koke and Juventus striker Fernando Llorente among the names on the club’s shopping list.
Cesc is attracting attention from Arsenal and Manchester United, Alves is wanted by PSG and Alexis is said to be close to Juventus.
It’s thought likely that none of the deals will be done before the World Cup, while swap moves have also been considered by Barca.