Barcelona are reportedly open to the possibility of selling up to six players in the summer transfer window.
However, extortionate transfer fees are unlikely to be seen as clubs feel the financial impact of the coronavirus outbreak, but Barca supposedly remain determined to bring fresh faces to Catalonia despite the ongoing pandemic.
According to Marca, Quique Setien's side could part ways with several members of their first team squad to secure deals for Martinez and Pjanic.
Straight swap and part-exchange deals are likely to become commonplace in the summer market, and the report claims that Arturo Vidal, Ivan Rakitic, Ousmane Dembele, Neto, Junior Firpo and Jean-Clair Todibo are among those put up for sale by Barca.
However, a recent report suggested that Vidal was not looking to leave Camp Nou, with his current deal set to expire at the end of the 2020-21 campaign.