Barcelona are reportedly prepared to sell Frenkie de Jong, Marc-Andre ter Stegen and Sergino Dest in January in order to make room for new signings at Camp Nou.
The Catalan giants have failed to qualify for the last-16 stage of this season's Champions League, while they are 16 points behind La Liga leaders Real Madrid in the table.
According to journalist Gerard Moreno, Barcelona are preparing to place a number of players on the transfer list in the winter window, with De Jong, Ter Stegen and Dest available for purchase.
De Jong is believed to be of interest to Manchester United, while Newcastle United, following their Saudi takeover, have been linked with Ter Stegen.
Bayern Munich are thought to be keen on Dest, meanwhile, with the 21-year-old linked with a switch to Allianz Arena before he moved to Camp Nou from Ajax in October 2020.
Barcelona boss Xavi is believed to be keen to bring a new centre-forward to the club in January, with Sergio Aguero out for the foreseeable future, and Memphis Depay facing weeks on the sidelines with a hamstring issue.