The Catalan outfit are planning to be active this summer, with the club hoping to keep both Joao Cancelo and Joao Felix, but there will have to be outgoings due to their financial issues.
According to Sport, the likes of Ronald Araujo, Frenkie de Jong and Raphinha, who are all being linked with big-money exits, are available for transfer in the summer market.
The report claims that Barcelona only view five players to be 'non-transferable', with youngsters Cubarsi, 17, Yamal, 16, Gavi, 19, Pedri, 21, and Faye, 19, on the list.
Cubarsi's performances since making the breakthrough into the first team have led to a host of speculation surrounding his future, while Yamal and Faye have also been linked with exits.
Barcelona 'not willing to sell five of their young talents'Paris Saint-Germain are believed to view Yamal as a potential replacement for Kylian Mbappe, who is set to leave the French champions on a free transfer this summer to join Real Madrid.
However, the Spain international, who has made 44 appearances for Barcelona this season, will not be allowed to leave the club under any circumstances.
Only Ilkay Gundogan (46) has played more times for Xavi's side than Yamal this term, and he has a contract with the reigning La Liga champions until June 2026.
Faye, meanwhile, has been linked with a summer switch to English giants Manchester United.
The Red Devils are believed to be keen to bring the Senegal international to Old Trafford to boost their defensive options for next season, but he is seemingly not for sale.
Wh Read on sportsmole.co.uk