Paris Saint-Germain must reportedly raise up to €70m (£62.3m) in player sales this summer in order offset losses caused by the coronavirus pandemic.
The 2019-20 Ligue 1 campaign was curtailed due to lockdown, with PSG being declared champions in March and not playing again until their run to the Champions League final in August.
L'Equipe reports that the French champions are anticipating losses of as much as €100m (£89.1m) for the 2020-21 campaign as matches continue to be played behind closed doors.
In order to balance the books, sporting director Leonardo will reportedly need to raise the majority of that sum through selling players.
The likes of Julian Draxler, Alphonse Areola and Idrissa Gueye are among the most valuable players PSG could look to sell.
Draxler is thought to be reluctant to leave the French capital but has been told that he is not in manager Thomas Tuchel's plans and only has one year remaining on his contract at the Parc des Princes.
The new Ligue 1 season is already underway and PSG will begin their campaign against Lens on Thursday, less than three weeks after their defeat in the Champions League final.
