Dani Alves will be the first high-profile casualty as Barcelona look to rebuild their squad this summer, with the Brazilian set to be offered to Manchester United.
The 28-year-old full-back is under contract at Camp Nou until 2015, meaning he will not be sold for less than his €35million (£28m) valuation, according to the Daily Mail.
Red Devils boss Sir Alex Ferguson is thought to be open to the idea of signing a new right-back, but will unlikely want to spend as much as that on a player fast approaching his thirties.
Russian outfit Anzhi Makhachkala may look to use their newfound riches to lure Alves away from Spain, and could provide him a platform to play should he be priced out of a move to Old Trafford.
Manchester United currently have fellow Brazilian defender Rafael impressing in his right-back role, and with the likes of Chris Smalling and Phil Jones able to provide quality cover, there is no real need to splash the cash.
Barcelona manager Pep Guardiola is believed to have grown tired of Alves' lack of defensive discipline, and is perhaps the reason why he was dropped for Tuesday night's Champions League semi-final second leg clash against Chelsea.
The South American was also a target for criticism in last weekend's 2-1 El Clasico defeat to Real Madrid - a result that effectively handed the La Liga title to Jose Mourinho's men.
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