Barcelona are preparing for a mass exodus this summer as they look to rebuild after their Champions League humiliation against Liverpool.
The La Liga side were knocked out in the semi-finals of the competition despite winning the first leg at the Nou Camp.
The Reds thrashed Ernesto Valverde’s side 4-0 at Anfield to advance to the final in Madrid.
Now according to AS, former Liverpool midfielder Philippe Coutinho tops a list of 10 players facing the exit.
An offer of £86million is understood to be enough for Barcelona to sell the Brazil international.
The Spanish giants are targeting Ajax defender Matthijs de Ligt which could mean Samuel Umtiti is on his way out of the door.
The World Cup winner has missed most of the season with a knee injury and now looks to be surplus of requirements.
Another player on the list is Malcom who Barcelona signed only last summer for £36.5m.
The former Bordeaux winger has struggled to make his mark on the team and an offer of £30m could be enough to seal his fate.
Ivan Rakitic has one year left on his contract and could also be on his way out of the club.
Kevin-Prince Boateng and Jeison Murillo will return to Sassuolo and Valencia respectively as their loan deals expire this summer.
Former Arsenal defender Thomas Vermaelen’s contract expires this summer and his contract will not be renewed.
Goalkeeper Jasper Cillessen is also on his way out after becoming frustrated at a lack of appearances this season.
Rafinha and a player currently on loan at Arsenal, Denis Suarez, are both on the transfer list.
THE 10 PLAYERS WHO COULD LEAVE BARCA
Philippe Coutinho, Samuel Umtiti, Malcom, Ivan Rakitic, Kevin-Prince Boateng, Jeison Murillo, Thomas Vermaelen, Jasper Cillessen, Rafinha and Denis Suarez