Barcelona are reportedly resigned to making a loss on Philippe Coutinho, who has failed to hit the ground running in La Liga since his arrival.
The Brazil international joined Quique Setien's side from Liverpool in a £142m deal and has registered 21 goals in 76 appearances for La Blaugrana.
However, the winger continues to be linked with a return to the Premier League, with Chelsea, Tottenham Hotspur and Manchester United all said to be weighing up a move for Coutinho.
According to Marca, Barcelona have not been able to find a side willing to spend €80m (£73.3m) on the 27-year-old, who has spent this season on loan at Bayern Munich.
The report also claims that the German champions do not wish to exercise their €120m (£109.9m) option-to-buy clause for Coutinho, and Barca have supposedly accepted that they are unlikely to make a profit from his potential sale.
The former Liverpool man has registered eight goals and six assists in Germany's top flight this season.
