Barcelona are reportedly open to selling three first-team players under their manager, Xavi Hernandez, in a bid to raise funds to sign quality players.
Cadena SER reports that the three players are Marc-Andre ter Stegen, Frenkie de Jong and Ronald Araujo.
Barcelona believes that selling Ter Stegen, De Jong and Araujo could bring them enough budget to restructure their squad next year.
Ter Stegen has drawn the interest of Bayern Munich, while De Jong and Araujo have consistently been linked with a move to the Premier League with numerous teams said to be interested.
The Catalan club's financial situation is well-documented and there is no doubt that they need an influx of cash to improve their squad next year.
The Blaugrana are currently in the seventh position on the Premier League table with 23 points from 14 matches.
Barcelona will take on Real Betis in a LaLiga tie on Saturday evening
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