Barcelona is undertaking a full overhaul of its roster, with only three players being told of their long-term future at Camp Nou.
Around the time of the coronavirus-forced suspension, the Catalan giants were at the top of La Liga and the last 16 of the Champions League.
However, ESPN notes that Barca is unlikely to sell all of its first team players when the transfer window opens later this year.
In particular, it is reported that Barca aims to discharge the likes of Samuel Umtiti and Philippe Coutinho, while Ansu Fati could also be given the opportunity to depart if Borussia Dortmund makes a substantial bid.
With the exception of Lionel Messi, Frenkie de Jong, and Marc-Andre ter Stegen, Barcelona is open to all transfer offers for all other players.
In exchange for the sell-offs, Paris Saint-Germain forward Neymar and Inter Milan star Lautaro Martinez are believed to be high on Quique Setien’s list in terms of incoming action.