Barcelona are ready to rekindle their interest in Liverpool star Philippe Coutinho during the January transfer window.
The side however are saying they will have to sell in order to buy according to chief executive Oscar Grau.
Barca director Albert Soler said Liverpool were ready to take €200m but the Catalan club rejected.
“We are ready for buying Coutinho in the winter market or any player the technical staff requests,” he said.
“But it is important to adjust ourselves, so if there have to be arrivals there must be exits as well.”
Grau announced Barcelona’s income to have reached €708m for the 2016-17 season, with a record budget of €897m in place for 2017-18.