Barcelona face a summer of major sales next year.
Marca says Barca must raise 124m in sales by June to meet the financial targets set with the club's members at their annual general meeting.
Ivan Rakitic and Arturo Vidal are expected to be sold - potentially as early as January. Rakitic is interesting Juventus, while Vidal is wanted by Inter Milan.
Bayern Munich could also trigger their purchase option in the loan deal for Philippe Coutinho.
Bayern have an option to buy for a fee of around 120million.
