Shafaq News/ (Daily mail) Such is Barcelona's precarious financial position at the moment that they have already transfer-listed five players for the January window, according to a report in Spain.

Barca has a staggering wage bill that is crippling the club - one that they are in urgent need of slashing by around £171million.

However, they are still looking to improve the side by making moves for Manchester City defender Eric Garcia and Lyon forward Memphis Depay in two months' time.

According to Mundo Deportivo; Ousmane Dembele, Samuel Umtiti, Carles Alena, Junior Firpo and Martin Braithwaite are all deemed expendable.

Umtiti would generate much-needed money if sold but so far clubs have been deterred by the notion of a high-asking price due to the center back's injury record. The 26-year-old's former club Lyon was keen but his fee and wages proved a stumbling block.