Given their tight finances, Barca need major sales to buy this summer market.
Sport says centre-back Jules Kound, 24, is one of the players Barcelona are prioritising for a sale.
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The centre-back's contract runs until the summer of 2027. Chelsea and Arsenal have been mentioned as potential interested parties.
Barcelona are said to be open to offloading Brazilian winger Raphinha, 27.
Raphinha joined from Leeds in the summer of 2022. His contract with Barca expires in the summer of 2027. He has also been linked with Chelsea.