Following their disappointing exit from the Champions League, new coach Xavi Hernandez is focusing on rebuilding the Barcelona squad.


Torres has been identified as a priority target by the Spaniard and the attacker is believed to be keen on a move to Barcelona.



But for the moment, Barcelona do not have the funds needed to tempt Manchester City into selling the former Valencia star.


And according to Italian broadcaster Sportitalia, the Catalan giants are planning to offload several players in order to raise the funds needed to power their chase of Torres.



It has been claimed that Barcelona are ready to slap the ‘For Sale’ tag on several of their players in January in order to reshape the squad.


The club are keen to get rid of several of their players and raise the required funds for a move to land the Manchester City star.



The Premier League champions want at least €70m before they could consider letting Torres go from the Etihad.


It is also unclear whether Barcelona are planning an assault in January or are prepared to wait until the summer to get their hands on the Spaniard.