Barcelona are open to selling 10 of their first-team squad players this summer in an attempt to overhaul their squad, say Diario AS.
Samuel Umtiti (pictured), Philippe Coutinho and Ivan Rakitic are the three most high-profile players who have been identified by the club as being sellable.
Those three players are seen as taking up disproportionately high wages with none seen as regular first-team starters for next season onwards.
Umtiti is behind Clement Lenglet and Gerard Pique in the pecking order, Coutinho is second fiddle to Ousmane Dembele while Frenkie de Jong looks set to displace Rakitic.
The Blaugrana are also keen on recouping their fee on winger Malcom - a €41m arrival last summer who has started just four La Liga games - this summer.
Bit-part players Jasper Cillessen, Thomas Vermaelen and Rafinha Alcantara are all available for transfer too due to lack of first-team minutes and concerns over fitness on the latter two.
In addition, current loanees Kevin-Prince Boateng and Jeison Murillo will both return to parent clubs Sassuolo and Valencia respectively, while January arrival Jean-Clair Todibo may be moved on with a buyback option.