BARCELONA have Jadon Sancho and Anthony Martial on their six-man transfer shortlist, it's claimed.
The Spanish champions are also said to be eyeing moves for Arsenal duo Kai Havertz and Jorginho next summer.
Barca's financial problems have had a direct impact on their transfer business in recent seasons.
In order to manage their issues, the club have been forced to look at free agents, flops, and out-of-favour players from top teams in Europe.
According to Mundo Deportivo, they have already applied that approach to their plans for next summer.
The report claims that Barca have drawn up a six-man list of potential targets, which includes Sancho and Martial.
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Sancho has not played for United since August 26 following his public falling out with Erik ten Hag.
The Red Devils boss has even banished the winger from attending any first-team activities as their feud continues.
As a result, Sancho's future at Old Trafford appears to be over, with Roma joining Barcelona in being linked with a move.
Meanwhile, Martial has also struggled for consistent opportunities so far this season and is into the final year of his contract.
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The Frenchman was also booed by his own fans as he replaced Rasmus Hojlund against Brighton earlier this month.
Xavi is not just looking at United players, though, with the report adding that he has his eye on Arsenal pair Havertz and Jorginho.
The former Chelsea duo have both joined the Gunners this year, with Jorginho arriving in January ahead of Havertz's summer move.
Mikel Arteta has yet to start Jorginho in the league this season and the Italian was linked with an exit in the summer as his contract expires in 2024.
Havertz, on the other hand, has struggled for form since joining the club and is yet to register a goal or an assist this term.
He was also dropped for the trip to Everton earlier this month and again started on the bench in last weekend's North London derby.
Barcelona's six-man shortlist does include players from outside the Premier League, though.
Bayern Munich defender Matthijs de Ligt is their sole defensive target, having complained about his playing time with the German giants.
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The Blaugrana are also one of a number of clubs tracking Athletic Club forward Nico Williams.
With less than a year remaining on his deal, the Spain winger has provided four assists in four LaLiga matches this season.
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