Real Madrid will look to spend roughly €300m this summer as manager Zinedine Zidane plans to overhaul the squad at the Santiago Bernabéu, but more than €200m worth of first-team players will also have to be sold to comply with UEFA's Financial Fair Play.
The La Liga giants are already committed to signing FC Porto centre-back Éder Militão and Santos teenager Rodrygo to the tune of €95m, but Real Madrid are also believed to be closing in deals for Eden Hazard, Ferland Mendy and Luka Jović.
As part of the club's spending spree, however, Marca insists that Real Madrid will do their best to meet UEFA's Financial Fair Play regulations by selling up to €200m worth of players at the end of the season.
The same outlet previously listed 17 first-team players who could be thrown to the wolves this summer as Real Madrid look to recoup funds, including household names like Gareth Bale, Isco, James Rodríguez and Keylor Navas.
But they will also be looking to offload youth players who haven't quite made the grade in the Spanish capital, meaning Sergio Reguilón, Jesús Vallejo and even famed wonderkid Martin Ødegaard could be available this summer.
To meet Financial Fair Play, Marca claims that Real Madrid cannot exceed a €100m difference between the money they've drawn in and what they've spent.
If they do then the club would put their future in the Champions League at risk, similar to what Premier League champions Manchester City are currently being threatened with.
But Financial Fair Play revues are usually conducted over a three-year period and UEFA does not isolate one window to determine if there has been a breach.
So far, Real Madrid do not have any confirmed departures to offset the €95m which has been spent on Militão and Rodrygo, but some players in the squad have already been told to look for new clubs this summer.