Barcelona hope to raise up to €300million in player sales to help fund a transfer splurge in the summer, according to ESPN .
The Catalan giants have been linked with moves for the likes of Matthijs De Ligt, Antoine Griezmann and Luka Jovic this summer, while they have already agreed a deal for Ajax midfielder Frenkie De Jong.
But players will inevitably be leaving too, and those include "two categories" of squad members according to the ESPN report.
They claim that Philippe Coutinho, Samuel Umtiti and Ivan Rakitic - who have all been linked with exits - could leave the club for the right price, with the Brazilian the most high-profile.
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The ex-Liverpool man could be allowed to leave for any offer above €100million, while Umtiti could leave due to ongoing fitness issues and Rakitic has a contract dispute.
Paris Saint-Germain moved for the Croatian for around €80million last summer, but Barca rejected the deal as Ernesto Valverde is a big fan of the former Sevilla midfielder.
A similar offer may be accepted this time though.
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Another who could leave the club is the forward Malcom, who has failed to hit the heights since his move from Bordeaux last summer.
Fringe players Jasper Cillessen and Rafinha are also expected to bring in fairly sizeable sums, while players who are out on loan - such as Andre Gomes and Denis Suarez, who are currently at Everton and Arsenal respectively - will also be allowed to leave the Nou Camp.
