Barcelona's big summer clear-out has begun, with club president Joan Laporta aiming to reduce the first-team wage bill significantly to free up funds for new signings.
The Blaugrana posted debts of €1.35 billion (£1.16bn/$1.42bn) in 2021, and have since been taking drastic steps to balance their books, with Laporta having been given permission to sell 49.9 per cent of the club's Licensing and Merchandising (BLM).
Barca have also agreed a deal to sell a large portion of their income from La Liga's television rights as they seek to raise the €600 million necessary for club operations to return to normal.
They will, however, also be required to sell a number of senior stars to ease salary costs and register new players, but who are they prepared to sacrifice? GOAL takes a look...
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LISTED: Frenkie de Jong
Dutch midfielder Frenkie de Jong, who initially joined Barca from Ajax for €75m (£65m/$79m) in 2019, has been strongly linked with a move to Manchester United.
The 25-year-old has publicly insisted that he wants to remain at Camp Nou, and Xavi is reluctant to lose one of his prized assets, but the head coach also reportedly accepts the club may have no choice but to cash in.
GOAL has learned that United are close to agreeing a €65m (£56m/$68m) fee with Barca plus add-ons. Meanwhile, Chelsea are also interested in the midfielder and will challenge United for the player.
LISTED: Sergino Dest
United States men's national team star Sergino Dest is another player to have made the step from Ajax to Barca, but hasn't quite been able to establish himself as a key first-team player in the same way that De Jong has.
The 21-year-old has racked up 71 appearances for the Blaugrana over the past two years, but many of those outings have come from the bench, and it has been reported that the club are now looking to get back their initial €25m (£22m/$26m) investment amid interest from the likes of Chelsea, Bayern Munich and Sevilla.
LISTED: Samuel Umtiti
France centre-half Samuel Umtiti has been on Barca's books for the last six years, and did his part to help ease their financial woes in January as he agreed to a contract extension on significantly reduced wages.
That move was also made to ensure that the club could register Ferran Torres, with Umtiti now being lined up for an exit, either on a permanent or loan deal, amid reported links to Fiorentina in Italy.
LOANED: Clement Lenglet
Clement Lenglet has completed his loan move from Barcelona to Tottenham, becoming the latest summer signing for the north London outfit.
Lenglet is under contract at Barca until 2026, but has fallen down the pecking order under Xavi Hernandez, prompting the defender to seek a new challenge.
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LISTED: Memphis Depay
Memphis Depay only managed a modest 13 goals in 38 appearances during his debut season for Barca, having signed for the club on a free transfer following his departure from Lyon last summer.
Pierre-Emerick Aubameyang's arrival in the winter transfer window saw the Dutchman replaced as Xavi's main frontman, and the Blaugrana are now reportedly looking for a buyer, with his contract set to expire in 12 months' time.
Depay has no plans to move on, however, as he told NOS when quizzed on his future during the international break: "I feel at home at Barcelona, I’m expecting to report back there again for the new season."
LISTED: Miralem Pjanic
Miralem Pjanic was sent out on loan to Besiktas for the 2021-22 campaign after falling out of favour under previous Barca boss Ronald Koeman.
The 32-year-old has said that he is ready to see out the remaining two years of his contract at Camp Nou under Xavi, but Inter and Napoli are both interested in bringing the former Juventus midfielder back to Serie A.
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Neto has been Barca's second-choice goalkeeper for the last three years, and is still tied to the club until 2024.
However, the 32-year-old has been cleared to depart this summer, and is reportedly on the radar of Premier League sides Everton and Aston Villa - as well as Brazilian outfit Flamengo.
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LISTED: Martin Braithwaite
More than a few eyebrows were raised when Barca completed the emergency signing of former Middlesbrough forward Martin Braithwaite in February 2020.
It was suggested that the Denmark international did not have the pedigree to play for one of the world's biggest clubs, and he has done little to silence his doubters, scoring just five goals in 44 league games for the Spanish giants.
Braithwaite is now on the fringes of Xavi's squad, and is reportedly considering offers from MLS and the Middle East.
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LISTED: Riqui Puig
Riqui Puig was touted as one of the most talented stars of Barca's next generation when he graduated from the famed La Masia academy in 2018, but has been unable to build on that reputation in recent years.
Xavi has made it clear that the 22-year-old doesn't figure into his plans, and a move could be on the cards before the summer window closes, with the likes of Celta Vigo, Real Betis and Valencia all having been credited with an interest in his services.
LISTED: Francisco Trincao
Francisco Trincao's dream move to Barcelona from Braga in 2020 hasn't gone to plan, with the 22-year-old having been unable to justify the club's initial €31m (£27m/$33m) investment.
After an underwhelming first year at Camp Nou, Trincao was loaned to Wolves for the duration of the 2021-22 season, but the Premier League club are unlikely to sign him outright.
Trincao could now be in line for a return to his native Portugal, with Sporting C.P. keen on a summer deal.
LISTED: Oscar Mingueza
Another La Masia product that has yet to make the grade is Oscar Mingueza, who was restricted to just nine La Liga starts for Barca last term.
The 23-year-old is now up for sale for a reported €10m, but it remains to be seen whether potential suitors such as Getafe and Valencia will be willing to match that asking price.
LISTED: Moussa Wague
Senegal international Moussa Wague is another that does not have a future at Barca, having spent the last year of his career on the sidelines due to serious injury.
The 23-year-old right-back had previously spent loan spells at Nice and PAOK, with another temporary move set to be sanctioned if the Blaugrana are unable to find an outright buyer.
Who has left Barca already?
Barcelona have already made some progress in their squad overhaul, accepting a €120m (£104m/$126m) loss on Philippe Coutinho, who joined Aston Villa permanently for €20m ($21m/£17m) after a successful loan spell with the club in the second half of the 2021-22 campaign.
Clement Lenglet is another player who has left the club on loan to join Premier League side Tottenham Hotspur. Spurs will cover the majority of Lenglet's wages while he is in north London, 80% of the player's salary, with Barca compensating the rest.
Dani Alves has departed as a free agent, while Luuk de Jong has returned to PSV.
Ousmane Dembele's decision on his future could have the biggest impact on Barca's finances. He is currently a free agent although there are reports that the French international has agreed to a two-year deal with a 40 per cent wage cut.
Barcelona's Director of Football, Mateu Alemany, has stressed that the club is in talks with the player but no agreement has been reached up to now.
"We are in an uncertain situation. Right now we cannot sign players because we still have to resolve the financial fair play issues," Alemany stated.
"We are talking to players that interest us so they can wait. Ousmane now is not a Barca player but we have made him an offer for sporting reasons. He has not managed to accept our proposal but he wants to continue talking. For us, for the moment, we will continue talking.
Meanwhile, Dembele's agent, Moussa Sissoko, was spotted at the offices of Serie A side Inter, which further fuelled speculation about his future.