Barcelona are expected to have €75m (£63m, $81.5m) to strengthen the current squad this summer amid the recurrent links with the likes of Arsenal's Hector Bellerin, Liverpool's Philippe Coutinho and Everton loanee Gerard Deulofeu. Sport claims that the Catalans hope to generate around €60m from the sales of Arda Turan and co to add to that figure.
The La Liga giants already spent €122.75m – which could reach €175.5m with add-ons – during the last summer transfer window to add more depth to the squad with the additions of Paco Alcacer, Andre Gomes, Samuel Umtiti, Lucas Digne, Jasper Cillesen and Denis Suarez.
Sport says that this time the priority of the club would be to add quality rather than quantity as they have targeted to sign three players who could make an instant impact in the line-up, plus a versatile forward to complement Lionel Messi, Luis Suarez and Neymar.
The Spanish publications claims that considering that the original budget is only €75m the sales will be key to make the overhaul.
In this sense Sport says that Barcelona hope that the departures of players like Turan, Aleix Vidal, Thomas Vermaelen and other out-of-favours could generate them around €60m to add to that figure in order to have a total of €135m to spend.
The club also need to find a new manager to replace Luis Enrique but no matter who comes the club have already identified the next four positions as the top priorities for the summer.
It is understand that Barcelona are already looking for a marquee midfielder to become the long-term replacement of Iniesta as the captain is already 32.
Sport earlier this week claimed that the club are looking to sign Coutinho from Liverpool but other sources have mentioned that the Catalans would prefer a more defensive midfielder like Paris Saint Germain ace Marco Verratti. His teammate Angel Di Maria or Sevilla star Vitolo or Marco Reus have also been touted as alternatives in recent days.
Arsenal star Hector Bellerin has emerged as the top priority to fill the gap left by the departure of Dani Alves to Juventus during the last summer transfer window. There are some alternatives but everyone in Spain agree that the Arsenal right-back is the No1 target despite the fact it could cost in excess of €30m.
Jeremy Mathieu and even Javier Mascherano face an uncertain future at Barcelona, and signing a young centre-back to back-up Gerard Pique and Samuel Umtiti has also been identified as crucial.
Barcelona already signed Alcacer last year but Sport claims that they still want an attacker who can play wide and unbalance defences.
Yet, the plan here, as Barcelona have publicly confirmed, is to bring back Deulofeu from Everton by activating a €12m buy-back clause.