According to Spanish outlet Sport, the three Barcelona players are Clement Lenglet, Sergino Dest and Samuel Umtiti.
The trio will leave Barcelona should suitable bids be put on the table.
Barcelona finds themselves in financial turmoil, leaving them in need of selling players, and fast.
Premier League clubs Arsenal and Tottenham Hotspur are interested in Lenglet, while Bundesliga champions Bayern Munich and Serie A champions Inter Milan are monitoring Dest.
Umtiti has been linked with a move back to French Ligue 1 side Lyon – the club he left to join Barcelona five years ago.
Meanwhile, Barcelona desperately needs to improve its financial situation after accumulating more than £1billion in debt amid the Coronavirus pandemic.
The Catalan club is unable to register any of their new signings this summer, including Sergio Aguero, Memphis Depay and Eric Garcia, because they have exceeded LaLiga’s strict salary limit by 40 per cent.