Barcelona need to balance their books via players sales ahead of the upcoming Summer transfer window with Philippe Coutinho being a player who could be sold to do just that according to a report from the online edition of broadcaster ESPN.

The Blaugrana club have identified a number of transfer targets for the Summer with Inter striker Lautaro Martinez believed to be one of, if not their top target.

The report explains that Barcelona hope to be able to recoup around half of what they paid to sign Coutinho from Liverpool.

Barcelona have offered the Brazilian national team player to Manchester United, Arsenal, Tottenham Hotspur and Chelsea but none of the clubs are prepared to pay what Barcelona want.

Barcelona would be open to loaning him out if they need to but would expect a €10 million payment for the loan and for his £250,000 (approximately €278,000) weekly wages to be paid in full.