Samuel Umtiti is set to be one of the first players Barcelona offload this summer with club hoping to receive £44million.
The suspension of football has put the LaLiga club under financial strain with players already agreeing to a 70% pay cut.
And if Barca want to bring in new faces during the next transfer window they will have to sell before they can buy.
The defender joined the club in 2016 but signed a new contract two years later which included a release clause of £443million.