Real Madrid are reportedly planning to offload a number of first-team players this summer in order to raise funds to sign Kylian Mbappe and Erling Braut Haaland.
Mbappe could be sold by Paris Saint-Germain in the upcoming market if he does not sign a new deal, while Haaland's future at Borussia Dortmund continues to be called into question.
Madrid are said to be interested in signing the two youngsters, but the club will have to move a number of players on in the upcoming market due to the financial impact of the coronavirus outbreak.
According to Marca, Los Blancos are open to selling the likes of Gareth Bale, Marcelo, Isco, Alvaro Odriozola, Mariano Diaz and Luka Jovic during this summer's transfer window.
The report claims that Raphael Varane is also viewed as a player capable of raising significant funds, with the Frenchman valued in the region of €70m (£60.6m).
Varane's contract at the Bernabeu is due to expire next summer, and a recent report claimed that Manchester United are in advanced talks to sign the centre-back.