Barcelona are reportedly willing to offer three French players in order to complete a deal for Paris Saint-Germain forward Neymar.
With just over two years remaining on his contract, the 28-year-old is being strongly linked with a return to the Catalan giants.
However, a combination of a need to balance the books and the ongoing coronavirus pandemic means that it remains unclear whether the La Liga leaders can afford to push through a big-money deal for the Brazil international.
While Umtiti and Dembele are regarded as squad members, Todibo is currently on loan at Schalke 04 until the end of the campaign, an indication that his future could be away from Camp Nou.
PSG have previously rejected the possibility of parting ways with Neymar for anything other than a straight-cash fee.