Barcelona president Josep Maria Bartomeu has slapped Philippe Coutinho and Samuel Umtiti on their transfer list.
Sport says Bartomeu has made a definitive decision and put both players up for sale.
Barca coach Ernesto Valverde has approved Bartomeu's move, with the president making it clear he will simply sell to the highest bidder.
France World Cup winner Umtiti is a confirmed target for Arsenal boss Unai Emery, while Coutinho is on the agenda of PSG.
A return to England for former Liverpool star Coutinho has also been mentioned, where Manchester United are keen.