Barcelona are reportedly prepared to cash in on three defensive players before the end of this week.
Despite Lionel Messi's willingness to accept a significant pay cut at Camp Nou, Barcelona remain in a precarious financial situation ahead of the new season.
The Catalan giants must reduce their wages to meet La Liga regulations, an issue which has resulted in a number of squad members allegedly being offered free transfers.
According to Sport, Barcelona will listen to offers for Clement Lenglet, Sergino Dest and Samuel Umtiti as they look to raise money as soon as possible.
While Dest made 41 appearances in all competitions during 2020-21, Barcelona know that they can make a quick profit on a player who cost £19m last summer.
Lenglet may be reluctant to leave at this stage of his career after only penning a long-term contract extension in October.