Ferran Torres is determined to dig in his heels at Barcelona.

Sport says Barca need to make major sales to balance the books and comply to LaLiga's financial cap.

No final decision has been made on who to sell, but in the case of Torres, the player has no intention of leaving.

With only a fraction of the €55m fee paid to Manchester City since his arrival last year, Barca can only consider selling Torres at a profit.

In January, Atlético de Madrid and an Italian team asked about his situation but only through a loan. As such the Blaugrana refused to even negotiate.