Facing a financial nightmare, Barcelona could be forced into making drastic changes to its squad.
The Daily Star reports the club faces the prospect of selling a number of first-team players to get under the La Liga salary cap and stabilize its poor fiscal standing that has only been exacerbated by the effects of the ongoing COVID-19 pandemic.
The report suggests that Barca could need to cut as much as £441 million in order to become compliant.
Thus far in the current transfer window, only fringe players have left the squad. The largest outgoing transfer was the sale of left-back Junior Firpo to Leeds United for £13.5 million. These sales have been offset by a new deal for talisman Lionel Messi, as well as the arrivals of forwards Memphis Depay and Sergio Aguero and defender Eric Garcia, all of whom command considerable wages.
Among those who the club could look to cash in on are forwards Antoine Griezmann and Philippe Coutinho, as well as defender Samuel Umtiti.
France international Griezmann was rumoured to have been offered back to old club Atletico in a swap deal for Spain midfielder Saul Niguez, but negotiations have apparently stalled.
Third in the table last season, Barcelona is set to kick off its 2021-2022 league campaign on August 15 at home to Real Sociedad.