Following an underwhelming season in which a Copa del Rey triumph was La Blaugrana's only saving grace, president Joan Laporta is expected to oversee a significant summer of change.
Barca are thought to be closing in on the signings of Sergio Aguero and Eric Garcia for free, but the club would have to sell before they can buy players for big-money transfer sums.
According to Sport, Coutinho is one of 10 athletes up for sale at Barcelona, with the Brazilian forward being given a new lease of life under Ronald Koeman but missing the second half of the season with a serious knee injury.
The report adds that Laporta only considers eight players at the club 'untouchable', with Lionel Messi on the list alongside Frenkie de Jong, Pedri, Ilaix Moriba, Ansu Fati, Ronald Araujo, Oscar Mingueza and Marc-Andre ter Stegen.
Coutinho bagged two goals and two assists in 12 La Liga games before entering the treatment room, and Everton are the latest club to have been linked with a swoop for the former Liverpool man.
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