Philippe Coutinho has been made available for transfer on a fee of €120million, Mundo Deportivo reports.
If the Brazilian goes for that price, it would represent a loss of €15m for the Catalans.
Coutinho is one of several players, including Ousmane Dembele, who could leave Barca so that the club can fund the return of Neymar.
And despite having paid €120m plus €15m in add-ons to date for Coutinho since his arrival from Liverpool last year, Barcelona are ready to sell for less.
The player has struggled to settle in Catalonia and admitted recently that his future lies away from the club.
But a return to Liverpool has been ruled out while the player himself will not join Chelsea or Manchester United.