Barcelona are ready to sell five players in January in an effort to raise some cash and address their concerning finances.
The Catalan club's money problems have been well documented and Ousmane Dembele could be moved on.
Manchester United were heavily linked with the Frenchman who cost Barcelona £124m just three years ago.
Persistent injury problems have blighted his Nou Camp career and Barcelona are now ready to cut their losses on the forward.
Dembele could be available for just £45m but United are more interested in an initial loan deal with an option to buy.
Martin Braithwaite, Carles Alena, Junior Firpo and Samuel Umtiti are also set to be sold, according to Mundo Deportivo.
The latter of the quartet has often attracted interest, some of which has come from the Premier League, and the Catalans are confident they could sell him at the turn of the year.
Barcelona announced losses of £88m as they feel the affects of the coronavirus pandemic and several poors years of recruitment.
The Spanish giants are also desperate to reduce their staggering wage bill which amounts to £355m.
Braithwaite is yet to spend 12 months at the club following his move from Leganes but has been unable to convince.
Ronald Koeman wants to add new signings but the Spanish club need to raise funds before he can do so.
He was linked with compatriot and Lyon star Memphis Depay as well as Manchester City defender Eric Garcia.
Barcelona have spent big in recent years but they find themselves struggling in La Liga.
Almost £1bn has been invested over the past five years on the likes of Philippe Coutinho, Antoine Griezmann and Frenkie De Jong.
Should Man Utd sign Ousmane Dembele in January? Have your say here.
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