Such is Barcelona's precarious financial position at the moment that they have already transfer listed five players for the January window, according to a report in Spain.
Barca have a staggering wage bill that is crippling the club - one that they are in urgent need of slashing by around £171million.
However, they are still looking to improve the side by making moves for Manchester City defender Eric Garcia and Lyon forward Memphis Depay in two months' time.
And to help them achieve both goals they have already earmarked those within the current first-team squad who can leave come the beginning of 2021 as they cannot buy players unless they sell first.