Barcelona management want to sell midfield pair Andre Gomes and Denis Suarez this summer.
Gomes is this season on-loan with Everton, while Denis moved to Arsenal in a similar deal last month.
Marca says Barca have no plans to bring either player back and instead will seek to sell with the aim to raise €40m.
The plan is to sell and put the money towards buying a new striker as they seek to eventually replace veteran Luis Suarez.
Both Everton and Arsenal have expressed a willingness to make the deals permanent.