Signings
1. Lionel Messi - RW - PSG
The Prodigal Son returns, and for free. It's a deal that neither side could pass up, especially with Messi most likely to take a payout to join, and with some bigger names possibly leaving, retiring or taking pay cuts too, it seems almost inevitable for him to be back at the Camp Nou.
€0
2. Pierre-Emerick Aubameyang - ST - Chelsea
It looks like Aubameyang will be leaving Chelsea, but with not many clubs able to handle his wages, and Auba wanting to return to Barca, it seems like he could make his way back to the Catalans, on a free transfer, hoping Chelsea will just want him gone instead of some money in return.
€0
Total €0

Departures
1. Clement Lenglet - CB
Even if Spurs don't bring him back, I can't see him staying at Barcelona when they need him gone, and he still has enough quality to be a serviceable starter in some top teams.
€15-25M
2. Samuel Umtiti - CB
He will want out soon enough, and there will be teams that might be willing to take him on, seeing as he will probably be released if he won't move on.
€5-7.5M
3. Sergino Dest - RB
Surplus to requirements now, and much better youngsters available for Barcelona to get to sure up that RB spot, especially ones that fit Xavi's system better.
€12.5-20M
4. Frankie de Jong - CM
Perfect signing for ten Hag in the summer to supplement the midfield, and Barcelona might be more willing to let him go now as he won't displace Gavi or Pedri in their lineup.
€60-80M
5. Ansu Fati - LW
Controversial, but it might be time to cash in on the 20 year old, especially if Messi is coming back. He could command some serious money that could help Barcelona cut down their massive debt.
€100M
6. Raphinha - RW
Again, not what would be predicted seeing as he only joined Barcelona last summer, but the Brazilian hasn't shown enough this year to push Dembele out of the lineup, and most certainly won't be competition for Messi if he returns. The smart option would be to cash in on him whilst he still has good value.
€40-60M
Total €230-300M