Barcelona president Josep Maria Bartomeu has drawn up a four-man transfer shortlist ahead of the 2017-18 season and is looking to raise at least £85m to help finance their purchases, according to reports.
The Blaugrana have had a mixed season so far, remaining in contention for the La Liga title and being favourites for the Copa del Rey, but getting knocked out of the Champions League at the quarter-final stage.
According to Spanish publication AS, Barca's plan will be to sign two young full-backs, one for either flank, and a central midfielder, but the club will need to ship out several players to raise the necessary funds.
Arsenal's Hector Bellerin has been named as the preferred right-back, Atletico Madrid's left-sided full-back Theo Hernandez is thought to be the candidate for the other flank, and Philippe Coutinho of Liverpool and Marco Verratti of Paris Saint-Germain are the midfield prospects of choice.
Arda Turan and Jeremy Mathieu are thought to be the most likely players to leave Camp Nou in the summer.