Barcelona are reportedly willing to sell Andreas Christensen, Raphinha and Jules Kounde during this summer's transfer window to ease their financial problems.
The Catalan outfit will have to make some first-team sales in the upcoming market to balance the books, especially as the club are planning to also make additions.
According to Marca, the likes of Pedri, Gavi, Ronald Araujo and Lamine Yamal are seen as untouchables in the squad, but Christensen, Raphinha and Kounde will be allowed to leave for the right price.
Any sale of Christensen would see the Catalan outfit book a profit, as the Denmark international moved to Camp Nou on a free transfer from Chelsea in the summer of 2022.
The 27-year-old has been a regular for Xavi's side this season, making 27 appearances in all competitions, while he has featured on 59 occasions for the club in total since his arrival.
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Raphinha, meanwhile, made his return from a muscular problem as a late substitute in Barcelona's 3-3 draw with Granada last time out.
The 27-year-old has featured on 21 occasions for the La Liga champions this season, scoring four goals and registering seven assists in the process.
The Brazil international moved to Camp Nou in July 2022 off the back of an impressive spell at Leeds United, and he has represented the club 71 times, scoring 14 goals and registering 19 assists.
Tottenham Hotspur are believed to be interested in bringing the Brazilian back to the Premier League during this summer's transfer window, but Barcelona are in a strong position when it comes to any possible negotiations, as his contract is due to run until June 2027.
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Kounde's future has also recently been the subject of speculation, with Manchester United said to be keeping a close eye on the developments surrounding the Frenchman.
A recent report claimed that Barcelona are open to selling the 25-year-old this summer due to the 'enormous concern' surrounding his performance level.
Kounde has again been a key player for the Catalan giants this season, making 30 appearances, scoring twice and registering three assists, but there has been criticism of his overall form.
The Frenchman has another three years left to run on his contract but is said to be open to a departure, with Chelsea also thought to be considering reigniting their interest this summer, having come close to signing him from Sevilla before Barcelona secured a deal.
