Barcelona are actively in talks to sell a first group of players in the coming weeks.
By the end of the month, Barca need to raise €69m from sales to meet budget targets.
Mundo Deportivo says sale talks are already underway involving Carles Alena, Jean-Clair Todibo, Rafinha and Moussa Wague.
All four players are away on-loan and available for the right price.
Barca remain hopeful of selling Philippe Coutinho, though it is more likely he will depart on-loan next season.