Philippe Coutinho, Miralem Pjanic and Samuel Umtiti are among the players Barcelona could sell as the Catalan giants seek to cut costs, Goal can confirm.
Barca are currently dealing with debts in excess of €1 billion (£862m/$1.2bn), having been one of the clubs that have suffered most from losing matchday revenue during the coronavirus pandemic.
As a result, reducing the squad wage bill has become a priority for the Blaugrana, who are set to put a number of first-team stars up for sale when the transfer window reopens.
Who else has been transfer listed?
In addition to Coutinho, Pjanic and Umtiti, Barca are also ready to listen to offers for Junior Firpo, Martin Braithwaite and Matheus Fernandes, all of whom will only be allowed to remain at Camp Nou if they accept significant pay cuts.
Back-up goalkeeper Neto has already informed the club that he would like to leave in search of regular football, but it is likely to prove more difficult to clear out the remaining players.
Goal has learned that Pjanic and Umtiti are earning €16m (£14m/$19m) and €14m (£12m/$17m) per annum respectively, which could be a sticking point in negotiations with potential suitors that will likely push for cut-price deals given the fact that both players were in and out of Ronald Koeman's squad last term.
Umtiti is also still struggling with a serious knee issue, but Firpo and Braithwaite should be easier to shift, with the duo having been linked with moves to the Premier League in recent months.
Former Liverpool star Coutinho, meanwhile, has been linked with a return to England, but Barca are wary of taking a huge loss on their initial €120m (£103m/$146m) investment in his talents.
Could anyone else leave Barca this summer?
Sergio Busquets, Jordi Alba, Sergi Roberto, Clement Lenglet and Antoine Griezmann are also on lucrative salaries at Camp Nou, and club president Joan Laporta is set to sit down with each player individually to discuss reducing their earnings.
Goal has learned that although Barca would prefer to keep hold of the quintet due to their standing in the dressing room, they will be open to any bids should they be forthcoming this summer.
Ousmane Dembele, Sergino Dest, Gerard Pique, Riqui Puig, Francisco Trincao and Emerson Royal may also be at risk, but club captain Lionel Messi, who is in talks over a new contract, Ronald Araujo, Ansu Fati, Pedri and Frenkie de Jong are considered untouchable.
Will there be any more incomings at Camp Nou?
Barca have already completed deals for Manchester City's Sergio Aguero and Eric Garcia, both of whom will move to Camp Nou on free transfers at the end of the month.
Liverpool's Georginio Wijnaldum was also expected to join them, but is reportedly now on the verge of joining Paris Saint-Germain, who have been able to offer him a more attractive three-year deal.
The Blaugrana do still have one more soon-to-be free agent in their sights, though, with Lyon's Memphis Depay expected to finalise a switch to Catalunya in the coming days.