AC Milan are ready to sell Manuel Locatelli and Nikola Kalinic this summer.
Milan's new owners Elliott Management have made €35m available for new signings - with any extra funds being raised through sales.
Locatelli is a target for Sassuolo, with talks scheduled today between the two clubs. Milan want €15m for the midfielder.
Kalinic, meanwhile, is a top target for Atletico Madrid and is ready to leave after a disappointing season at the San Siro.
Sevilla are also keen to tempt the Croatia international to the LaLiga.