Barcelona plan to sell as many as five senior players this January.
Mundo Deportivo says the Catalan club's money problems have been well documented and Ousmane Dembele could be moved on.
Manchester United were heavily linked with the Frenchman who cost Barcelona £124m just three years ago.
Persistent injury problems have blighted his Nou Camp career and Barcelona are now ready to cut their losses on the forward.
Dembele could be available for just £45m but United are more interested in an initial loan deal with an option to buy.
Martin Braithwaite, Carles Alena, Junior Firpo and Samuel Umtiti are also set to be sold.
