Barcelona's management is preparing to make extensive changes to their lineup during the upcoming summer transfer market, despite the team nearing clinching the La Liga title for the second consecutive season.

This step comes after the European disappointment following the exit from the Champions League at the hands of Atletico Madrid, prompting coach Hans Flick to consider rebuilding the team.

Marcus Rashford tops the list of departures, as the club does not intend to activate the option to purchase his contract from Manchester United for 26 million pounds, despite his contribution of 25 goals between scoring and assisting this season. Barcelona's failure to reduce the deal's value increased the likelihood of his return to his original team after the end of his loan period.

Additionally, Polish star Robert Lewandowski faces an uncertain future with the team, with his contract nearing its end and no strong indications of renewal. This is linked to age factors and some physical issues that have affected his continuity, making his departure a strong possibility this summer.

In a related context, Barcelona's management seeks to alleviate financial burdens, which may lead them to part ways with Dutchman Frenkie de Jong, who has a high salary.

The list of potential departures also includes Andreas Christensen, who has not reached an agreement with the club for renewal, in addition to the young Marc Casado, who has not had enough opportunities to prove himself within the main lineup.