Barcelona president Josep Maria Bartomeu wants to raise €100 million from summer sales.
AS says the idea is to sign two young full backs, one for either flank, and a central midfielder.
Barça have only about €25 million to spend at the moment after landing André Gomes from Valencia last summer, sosome players will have to be shipped out before Bartomeu can reach for his cheque book.
Arda Turan and Jeremy Mathieu are the most likely to leave in the summer and the Turkey international has been the subject of big-money interest from China.