Barcelona have reportedly earmarked as many as six players to sign as part of a major squad rebuild at the end of this season.
The Spanish giants have been plunged into financial insecurity over the past year, losing Lionel Messi as they were unable to afford to keep him and also being limited to free signings during the summer.
New president Joan Laporta has insisted that he will look to strengthen his side in January following their early exit from the Champions League, having crashed out in the group stages for the first time in more than two decades.
However, Barcelona will be forced to sell before they can buy, with the likes of Frenkie de Jong, Marc-Andre ter Stegen, Sergino Dest, Samuel Umtiti and Philippe Coutinho all understood to be available for transfer.
Laporta is also looking to eventually phase out the longer-serving members of the squad such as Sergio Busquets, Gerard Pique and Jordi Alba.
Even then, Barcelona's strategy for incomings could rely on free signings, and The Mirror reports that Catalan outfit have identified six players who could join for nothing in the near future.
Among those are Chelsea's defensive trio Antonio Rudiger, Andreas Christensen and Cesar Azpilicueta, although Rudiger is deemed the most unlikely of those due to the lucrative offers he is expected to receive elsewhere.
Former Barca youngster Andre Onana is another player on their radar to replace Ter Stegen in goal, while Manchester United's Anthony Martial is also on the shortlist following his admission that he is keen to leave Old Trafford.
Martial could be available on an initial loan deal with an obligation to buy, although Man United's asking price for the Frenchman could put him out of Barcelona's reach.
Barca are also thought to be considering a move for Real Sociedad midfielder and former Manchester United man Adnan Januzaj, who is another player out of contract next summer.