Barcelona are prepared to make major sales in 2023 to balance the books.
Sport says Barca still have financial concerns, despite enacting their levers during 2022.
As such, Barca are prepared to entertain offers for their best players - bar six.
Ronald Araujo, Jules Koundé, Gavi, Pedri and Ansu Fati will not be sold, along with veteran striker Robert Lewandowski. However, beyond this six, the remainder of the squad are up for sale.
Regarding the Pole. Despite Lewandowski now being 34, such has been his impact on the pitch and with the club's young players, he is deemed 'untouchable' by the board.
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