Barcelona are reportedly ready to offer players in part-exchange for Paris Saint-Germain attacker Neymar and Inter Milan forward Lautaro Martinez.
While the Catalan giants have been strongly linked with both players, doubts remain over whether the club can afford to sign the pair.
According to reports in Spain, the La Liga leaders plan to get around the issue by giving PSG and Inter the chance to take players from their squad.
Having spent this season out on loan at Bayern Munich, Philippe Coutinho is expected to be offered to both teams, either on a temporary or permanent basis.
The same applies to Ousmane Dembele, who has seen his period at Camp Nou hampered by a number of injuries.