The Catalans are said to exonerate a set of players after a poor season.
Barcelona are reportedly planning for a squad overhaul which could see players like Luis Suarez and Samuel Umtiti leave this summer.
Ivan Rakitic and Arturo Vidal have also been considered expendable by the Catalans, with the latter one wanted by Juventus manager Andrea Pirlo.
Rakitic has also been linked with a move to Sevilla but they are finding it difficult to pay his transfer fee.
Jordi Alba is another player Barca have placed on the transfer agenda while his deputy Junior Firpo has been previously linked with a move to Serie A.
Barca are said to have deemed the likes of Lionel Messi, Frenkie de Jong and Marc-Andre ter Stegen as untouchable alongside the young talents Ansu Fati and Riqui Puig. The La Masia graduates look to have gained trust after an impressive season with the senior team.
The Catalans endured an erratic season, which culminated in the 8-2 defeat in quarter-finals of the Champions League against Bayern Munich.
Quique Setien has come under scrutiny and Catalans are said to be looking for his replacement.
Barca centre-back Gerard Pique had spoken about the defeat, stating that the club needs structural changes.
Mauricio Pochettino, Max Allegri, Ronald Koeman and Thierry Henry are some of the names preferred by the Blaugrana for the managerial role.
After the shock Champions League exit, Barca have now gone more than four seasons without winning the title. Adding insult to the injury, they winded up the season without winning a single trophy.