Barcelona are prepared to listen to offers for Memphis Depay.

Sport says Barcelona are working on their plans for next season and there could be changes in attack. They want to sign a top striker, with Bayern Munich's Robert Lewandowski the favourite, and move on other players. Memphis is likely to leave, while Pierre-Emerick Aubameyang, a January signing, is set to stay.

Memphis was a Ronald Koeman signing. He joined from Lyon on a free transfer. He only signed a two-year deal, so this is the only summer Barça will be able to sell him. He has been inconsistent and would be willing to leave, although he has started the last two games. Money rules, though, and a transfer would benefit Barça.

The Dutch forward has a lot of competition at Camp Nou. Meanwhile, he will want to play regularly ahead of the World Cup in Watar at the end of the year. He is his national team's focal point in attack.

Aubameyang's situation is different. His performances have been good since arriving in January and he has scored a lot of goals. Director of football Mateu Alemany has said "he will be the Barça forward next season."