Barcelona are reportedly prepared to sell Ousmane Dembele and Ferran Torres this summer if it means that they can sign Juventus forward Federico Chiesa.
Earlier this month, La Liga president Javier Tebas stated that the Catalan giants must raise £177m through sales and cutbacks before they can add to their squad ahead of 2023-24.
That deficit is a combination of taking out economic levers last summer and early exits from this season's Champions League and Europa League.
Nevertheless, the Catalan giants, who hold a commanding lead in the La Liga standings, continue to be linked with a wide array of players ahead of the summer transfer window.
For that to materialise, they will inevitably have to cash in on at least one valuable player, with exits of squad members and fringe players not sufficient to meet La Liga's demands.
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According to Calciomercato, Barcelona are willing to part ways with Dembele and Torres once the market reopens in the summer.
Dembele penned a new two-year contract in 2022 and he has since chipped in with eight goals and nine assists in all competitions this season.
However, he has not featured since the end of January due to injury, and Barcelona would naturally prefer to sell during the next transfer window rather than risk his exit as a free agent 12 months later.
Meanwhile, Torres holds a contract at Camp Nou until 2027, yet there is a feeling that the former Manchester City winger has not lived up to his potential in his first 14 months at the club.
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That is despite 12 goals and seven assists coming from 59 outings, but 19 of his 33 appearances this campaign have come from the substitutes' bench.
The report suggests that Xavi is prepared to sacrifice both players if it means that the club can press forward with a move for Chiesa.
Having recovered from a serious knee injury, the Italy international has been able to make four starts and 12 substitute outings during 2022-23, and one goal and two assists have come from his last five appearances.
Although Chiesa still has over two years left on his contract, Juventus may become open to a sale if they fail to secure Champions League football for next season.
That said, it is claimed that an offer of €70m (£61.9m) would be required for the Serie A outfit to contemplate cashing in on the versatile attacker.
