Barcelona are reportedly keen to sell Philippe Coutinho, Samuel Umtiti and Sergino Dest during the January transfer window in order to ease their financial problems.
Club president Joan Laporta has allegedly promised head coach Xavi that two new signings will arrive at Camp Nou in the middle of the 2021-22 campaign.
However, the Catalan giants will need to move players on before they can make additions due to their financial issues, which saw them lose Lionel Messi on a free transfer over the summer.
According to Marca, Coutinho is not in Xavi's plans moving forward, and Barcelona are hoping to sell the Brazil international during the January transfer window.
Umtiti is also said to be available, with the centre-back only making one appearance at club level during the 2021-22 campaign, having dropped down the pecking order due to his injury issues.
Dest has been a regular for Barcelona this season, making 16 appearances in all competitions, but the United States international is also believed to be available for transfer, with Bayern Munich monitoring the situation.
