The Catalan giants have endured a disappointing campaign during 2023-24, failing to defend their La Liga title and currently sitting below second-placed Girona in the standings.
Furthermore, Xavi's side suffered a quarter-final exit to Paris Saint-German in the Champions League, and they will end the campaign trophyless.
Although Barcelona have been boosted by Xavi reversing his decision to depart Camp Nou, the club's hierarchy are under pressure to substantially reduce their wage bill and generate funds ahead of next season.
That is a result of possessing a lower La Liga salary cap, Barcelona effectively needing to sell before they can sign any new players.
Barcelona make decisions ahead of transfer window
According to a report in El Desmarque, a total of 17 players have been identified for possible departures before the start of 2024-25.
While it is highlighted that successfully clearing the decks to that extent is highly unlikely, offers will be considered for the players in question.
Marcos Alonso is regarded as a certainty to leave, the left-back out of contract, while Sergino Dest, who is sidelined with an ACL injury, and Clement Lenglet will not be reintegrated after their loan spells with PSV Eindhoven and Aston Villa reach an end.
Young defender Chadi Riad is in line to complete a transfer to Real Betis, and new loan destinations could be found for the likes of Julian Araujo and Alex Valle.
The report adds that Barcelona are not planning to welcome back Pablo Torre or Ansu Fati, currently on loan at Girona and Brighton & Hove Albion, back into the fold.
Star names could leave Barcelona
Current loanees Joao Cancelo and Joao Felix will only remain at Barcelona for another season if their loan deals can be extended. The report indicates that permanent transfers are currently out of the question.
Club officials are also not against listening to offers for senior members of the squad such as Ronald Araujo, Frenkie de Jong and Pedri if they receive proposals that are too good to turn down.
Raphinha remains a sellable asset, while the report claims that Robert Lewandowski could still leave, despite the veteran forward already saying that he plans to stay put.
Barcelona officials want to find a new home for Oriol Romeu, who was signed on the cheap last summer, and it is unclear how they will handle Vitor Roque's situation with the Brazilian youngster yet to make a notable impression.
As well as outgoings, it is alleged that Xavi could bring Eric Garcia back into his squad after the impact that he has made on loan at Girona this season.